Intelligence accounting: derivation from nature to promote accounting researches

Despite many researches in different fields of accounting, it seems that accounting researches couldn’t present a complete and flawless answer to practical issues of accounting. Studying international researches on the literature of accounting indicates that, what that is addressed to in some fields of accounting researchers, is nothing more than analysis of assumptions’ correlation. Focus on artificial intelligence and swarm intelligence usage as new data analysis methods can be a great help for accounting researchers to increase researches’ reliability. In this research by review previous researches, we have tried to introduce the most useful swarm intelligence algorithm as a powerful tool of artificial intelligence

کلیدواژه ها:

Intelligence accounting ، accounting research ، artificial intelligence ، swarm intelligence