FUNCTIONING OF COGNITIVE AGENTS IN FINANCIAL-ACCOUNTING AND CONTROLLING SUB-SYSTEMS IN AN INTEGRATED MANAGEMENT INFORMATION SYSTEM Cover Image

FUNKCJONOWANIE KOGNITYWNYCH PROGRAMÓW AGENTOWYCH W PODSYSTEMIE FINANSOWO-KSIĘGOWYM I CONTROLLINGU ZINTEGROWANEGO SYSTEMU INFORMATYCZNEGO ZARZĄDZANIA
FUNCTIONING OF COGNITIVE AGENTS IN FINANCIAL-ACCOUNTING AND CONTROLLING SUB-SYSTEMS IN AN INTEGRATED MANAGEMENT INFORMATION SYSTEM

Author(s): Marcin Hernes, Andrzej Bytniewski
Subject(s): Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial-accounting sub-system; controlling sub-system; integrated management information system; cognitive agents;

Summary/Abstract: Sub-systems: financial-accounting and controlling of integrated management information systems should enable storing, processing and sending a large amount of information and drawing conclusions based on this information, i.e. creating the knowledge of the organization. However, it should be noted that these properties are no longer sufficient. There is a growing need for making decisions based not only on knowledge, but also on the basis of experience, which until now has been treated as a human domain, and the need for automatic analysis of the meaning of information. The interpretation of events occurring in the internal and external environment of the enterprise is also important. In order to meet these needs, cognitive agents can be used. The aim of this paper is to analyze the possibilities of using cognitive agents in the functioning of financial-accounting and controlling subsystems in an integrated management information system.

  • Issue Year: 2018
  • Issue No: 513
  • Page Range: 159-169
  • Page Count: 11
  • Language: Polish
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