Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach

This study examines the explanatory power of accounting information, including operating, investing and financing activities, in forecasting variations in GDP or economic growth. In this approach, GDP has been broken down into four main economic sectors (agriculture, services, oil, and industry and...

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Autores principales:	Gholamhosein Assadi (Ph.D), Sajad Naghdi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	gross domestic product accounting economic artificial intelligence models Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7dd85f319d3e4bbba0aaeb453dfa504d
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spelling	oai:doaj.org-article:7dd85f319d3e4bbba0aaeb453dfa504d2021-11-04T19:54:11ZDesigning and Formulating the Forecasting Model of Economic Growth by Accounting Approach2008-89142476-292X10.22103/jak.2018.11095.2524https://doaj.org/article/7dd85f319d3e4bbba0aaeb453dfa504d2018-10-01T00:00:00Zhttps://jak.uk.ac.ir/article_2077_7c411cf76e8e29891875b1156a43059a.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study examines the explanatory power of accounting information, including operating, investing and financing activities, in forecasting variations in GDP or economic growth. In this approach, GDP has been broken down into four main economic sectors (agriculture, services, oil, and industry and mining) to forecast economic variables. The large number of unknown impact factors, and the presence of non-linear relationships between accounting and economic data have led this study to use multiple combinations of artificial intelligence models of neural networks, genetic algorithms and particle swarm optimization. The results of the models over the years 2006 to 2016 showed that the hybrid model of neural network and particle swarm optimization (HANNPSO) has more accurate forecasting than the hybrid model of neural networks and genetic algorithms (HANNGA). The findings also showed that the effectiveness of operating activities, especially accounting earnings, in forecasting GDP is more than that of financing and investment activities. In addition, the results indicated that among the economic sectors, the relationship between accounting information and the industry and mining sector is considerably high. The main consequence of this study is the existence of effective link between accounting and economic information that must be included in the economic and financial decisions.Gholamhosein Assadi (Ph.D)Sajad NaghdiShahid Bahonar University of Kermanarticlegross domestic productaccountingeconomicartificial intelligence modelsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 3, Pp 39-63 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	gross domestic product accounting economic artificial intelligence models Accounting. Bookkeeping HF5601-5689
spellingShingle	gross domestic product accounting economic artificial intelligence models Accounting. Bookkeeping HF5601-5689 Gholamhosein Assadi (Ph.D) Sajad Naghdi Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
description	This study examines the explanatory power of accounting information, including operating, investing and financing activities, in forecasting variations in GDP or economic growth. In this approach, GDP has been broken down into four main economic sectors (agriculture, services, oil, and industry and mining) to forecast economic variables. The large number of unknown impact factors, and the presence of non-linear relationships between accounting and economic data have led this study to use multiple combinations of artificial intelligence models of neural networks, genetic algorithms and particle swarm optimization. The results of the models over the years 2006 to 2016 showed that the hybrid model of neural network and particle swarm optimization (HANNPSO) has more accurate forecasting than the hybrid model of neural networks and genetic algorithms (HANNGA). The findings also showed that the effectiveness of operating activities, especially accounting earnings, in forecasting GDP is more than that of financing and investment activities. In addition, the results indicated that among the economic sectors, the relationship between accounting information and the industry and mining sector is considerably high. The main consequence of this study is the existence of effective link between accounting and economic information that must be included in the economic and financial decisions.
format	article
author	Gholamhosein Assadi (Ph.D) Sajad Naghdi
author_facet	Gholamhosein Assadi (Ph.D) Sajad Naghdi
author_sort	Gholamhosein Assadi (Ph.D)
title	Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
title_short	Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
title_full	Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
title_fullStr	Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
title_full_unstemmed	Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
title_sort	designing and formulating the forecasting model of economic growth by accounting approach
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/7dd85f319d3e4bbba0aaeb453dfa504d
work_keys_str_mv	AT gholamhoseinassadiphd designingandformulatingtheforecastingmodelofeconomicgrowthbyaccountingapproach AT sajadnaghdi designingandformulatingtheforecastingmodelofeconomicgrowthbyaccountingapproach
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Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach

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