Towards a Fuzzy Logic Model to Valuate Accounting Information Systems Trust (I)

Accounting information system (AIS) plays an important role in providing the necessary information for planning controlling and decision making. However, many accounting information systems have a short life because they don't meet the minimal quality requirements. So the professional organizations assure the principles and criteria of AIS trust, to help the development of trust accounting information systems. This work identifies and ranks the main trust criteria to this application domain. The model, that suggests, depends on the fuzzy logic to convert the linguistic answer into numerical values and vice versa; the matter that made the use of mathematical models in the measurement process suitable. The survey of the criteria was based on The AICPA/CICA Trust Services principles and criteria