نویسنده
چکیده
کلیدواژهها
عنوان مقاله [English]
The problem of ambiguity and vagueness 11:15 been the subject of discussion in many scientific disciplines such as economics,
statistics, behavioral sciences, psychology, philosophy, and system
sciences.
The objective of this paper is to address the problem of ambiguity or vagueness in accounting and auditing. The paper
establishes the importance and extensiveness of the problem and
argues that the neglect of the ambiguity and vagueness in accounting may cause accounting anaIysis to he less useful.
The paper also shows that probablistic accounting models may not he appropriate for addressing the problem because
probability theory is not equipped to deal with the ambiguity and vagueness in decision making. Finally, the paper examines briefly
the usefulness of fuzzy set theoty as a possible solution to the problem of ambiguity and vagueness in accounting and suggests
opportunities for future research.
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