THE APPLICATION OF COMPUTATIONAL INTELLIGENCE IN ACCOUNTING AND FINANCIAL ACTIVITIES

During recent years, the ever- increasing use of computers has prepared the new fields of modern technology application in all human’ knowledge arena including accounting and financial subjects. Integration of accounting science and innovations in Information and Communication Technology (ICT) field has caused us to witness the growing speed and accuracy in financial and accounting systems by means of modern tools and techniques so that to reduce extremely operational costs and make giving of the financial services much more profitable. Similarly, employing of these systems may lead use to be able to cover wider spectrum of various fields by utilization of manpower and spending less time. Artificial Intelligence (AI) denotes producing of equipment and software application, which may imitate many of human specific behaviors rather its several uses in different fields, has also established its position in accounting and financial activities for some period of time. Today, computational intelligence is also one of the branches of artificial intelligence that has drawn attention by people in analysis process of economic and financial data more than ever. This issue is due to the ever- increasing quantity of the existing economic and financial information for analysis and multiple and growing number of various equipment and instruments for using in investment and rising amount of merchants’ preferences. This problem has led to ineffectiveness of classic approaches and created essential challenge for emergence of computational techniques.

Artificial Intelligence (AI), Computational Intelligence, Accounting and Financial Activities, Swarm Intelligence, Artificial Neural Network (ANN), Evolutionary Computations, Fuzzy Logic Systems.