Publicação
Evolutionary Algorithms and their relationship with Accounting Sciences
| Resumo: | The field of accounting sciences faces a constantly changing environment, characterized by new regulations, technological advances and economic fluctuations. This demands innovative solutions to maintain the integrity and relevance of accounting practices. The study seeks to analyze the relationship between evolutionary algorithms and accounting sciences, explores their potential for optimizing processes, improving decision-making and facing the challenges of the current accounting environment. A comprehensive review of the academic literature on evolutionary algorithms and their application in accounting, auditing and financial management was conducted. Databases such as JSTOR, Google Scholar, Latindex, Redalyc, Dialnet and Scopus were consulted. In addition, practical cases were analyzed to observe the implementation and results of these algorithms in real scenarios. Main results: Evolutionary algorithms demonstrate great potential in accounting sciences, particularly in decision optimization, fraud detection and risk management. Their ability to analyze large volumes of data, identify patterns, and adapt to changing conditions makes them relevant tools. It is concluded that the implementation of evolutionary algorithms in accounting sciences presents challenges, such as the complexity of the data and the need for specialized training. However, ongoing training, research, and technological integration are crucial to overcoming these obstacles and taking full advantage of the benefits of this technology. |
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| Autores principais: | Kwan Chung, Chap Kau |
| Outros Autores: | Alegre Brítez, Miguel Ángel |
| Assunto: | algoritmos evolutivos ciencias contables optimizacion toma de decisiones gestion de riesgos evolutionary algorithms accounting sciences optimization decision making risk management |
| Ano: | 2025 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | unknown |
| Instituição associada: | Núcleo Multidisciplinar, Universidade do Algarve |
| Idioma: | espanhol |
| Origem: | RevistaMultidisciplinar.com [RMd] |
| Resumo: | The field of accounting sciences faces a constantly changing environment, characterized by new regulations, technological advances and economic fluctuations. This demands innovative solutions to maintain the integrity and relevance of accounting practices. The study seeks to analyze the relationship between evolutionary algorithms and accounting sciences, explores their potential for optimizing processes, improving decision-making and facing the challenges of the current accounting environment. A comprehensive review of the academic literature on evolutionary algorithms and their application in accounting, auditing and financial management was conducted. Databases such as JSTOR, Google Scholar, Latindex, Redalyc, Dialnet and Scopus were consulted. In addition, practical cases were analyzed to observe the implementation and results of these algorithms in real scenarios. Main results: Evolutionary algorithms demonstrate great potential in accounting sciences, particularly in decision optimization, fraud detection and risk management. Their ability to analyze large volumes of data, identify patterns, and adapt to changing conditions makes them relevant tools. It is concluded that the implementation of evolutionary algorithms in accounting sciences presents challenges, such as the complexity of the data and the need for specialized training. However, ongoing training, research, and technological integration are crucial to overcoming these obstacles and taking full advantage of the benefits of this technology. |
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