Munich Personal RePEc Archive

Education in Accounting using an Interactive System

Patrut, Bogdan (2010): Education in Accounting using an Interactive System. Published in: BRAND. Broad Research in Accounting, Negotiation, and Distribution , Vol. 1, No. 1 (10. March 2010)

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Abstract

This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We have defined a new architecture (BeSGOTE) that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

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