Accounting information systems: An intelligent agents approach

The purpose of this paper is to present new approaches in the development of accounting information systems to enable better data management and information creation. The objective is achieved by applying an object-oriented modeling with the use of intelligent agents, according to the needs of users of accounting information. In development of this work, it was observed that a structure based on objects and using intelligent agents enables the development of reports for different users, with gains in the quality of information developed. The major limitation of this work is that it was done on a theoretical basis; however, the practical aspect is yet to be carried out due to the extent of its development. The great advantage of working is to use an object-oriented modeling with simultaneous application of intelligent agents, who carry on the development and analysis of accounting. Thus, the accounting information system is able to meet fully the qualities needed to users, without loss of comprehensibility, relevance, reliability and comparability, even with changes in business model or in accounting standards used. Furthermore, the development of new intelligent agents enables a retrospect on previous year's analysis.   Key words: Accounting information systems, DCA (debit-credit accounting) model, resource, events and agents (REA) model; intelligent agents, object-oriented.