Application of Stochastic Process Types of Markov Chains in Accounting
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Various uses have been made in the use of the discussion of stochastic processes in different areas of human knowledge. One of the most important processes involved in stochastic processes is the Markov process. It is important to study this type of process in the branches of basic science and engineering to understand the behavior of phenomena and modeling. But the use of this type of process is not limited to basic science and engineering, and can be used in various fields of human sciences for modeling. For example, in the field of demography, Markov chains can be helpful to predict the population of future generations or in the field of psychology to predict the behavior of individuals. Considering that the concept of stochastic processes in the field of accounting at the level of international and internal papers and studies has been very limited, this paper attempts to present theoretical concepts related to stochastic processes and then to indicate the Markov chains and the examples of their applications.
Keywords:
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:10 Issue: 37, 2021
Pages:
41 to 58
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