The Problem of Ambiguity and Vagueness in Accounting.
本文讨论会计和审计中的歧义与模糊问题，指出概率模型不适用，并探讨模糊集合理论作为解决方案的潜力。
Abstract The problem of ambiguity and vagueness has 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 and 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 analysis to be less useful. The paper also shows that probabilistic accounting models may not be 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 theory as a possible solution to the problem of ambiguity and vagueness in accounting and suggests opportunities for future research.