Accounting Engineering

Subject Areas : Management Accounting

فریدون رهنمای رودپشتی ¹ , هدیه احیایی ²

1 - ندارد
2 - ندارد

Received: 2011-02-09 Accepted : 2011-07-27 Published : 2012-09-10

Keywords: accounting engineering, management accounting, engineering&#x0D, &#x0D, mathematics, measurement,

Abstract :

Mathematics and quantitative methods have been always used in accounting. Bydeveloping these methods and their applications in different knowledge related tofinance, accounting related to these new methods have also experienced differentchanges. The cooperation between accountants, financial analyzers andmathematicians resulted to new methods in management accounting and evaluatingbusiness firms So we can introduce accounting engineering approach as "using theengineering and mathematical methods in accounting."In this article, the role of mathematics in accounting from beginning up to now, a briefintroduction of some new methods in engineering mathematics and the amount of itsusage in recent years was studied through historical method.The results show that, in recent years valuable researches have been done about usingnew engineering and mathematical approaches in accounting but there are thepossibility of further development which can result to extend the new applications ofmathematical methods in accounting and identifying the new models which canperform better in special occasions of decision making.