جنبه های مورد استفاده از مدل سازی در حسابداری

The purpose of this article is to present some theoretical and practical aspects regarding the use of modeling in accounting. The paper defines the concepts of modeling and accounting model, and continues with a case study referring to a collective evaluation of impaired assets. Because of the importance of accounting information in the financial statements and not only, we analyzed the relationship between the models, the information systems and the modeling process. As a conclusion, we support the idea that by introducing the modeling process in accounting, we obtain a superior quality of the accounting information.