Bayesian estimation methods for Rayleigh distribution parameter affect accurate information. However, in real-world conditions, empirical performance results cannot always be recorded or measured accurately. Thus, we'd like to generalize the estimated methods for real numbers to fuzzy numbers. during this paper, Bayesian, E-Bayesian and Hierarchical Bayesian (H-Bayesian) methods are discussed for Rayleigh distribution parameter on the idea of a Type-II censoring schemes under the squared error loss function. Data is taken into account as imprecise and within the form fuzzy numbers. Then, the efficiency of estimation methods is compared via Monte Carlo simulation. Finally, a true data set for the needs described is analyzed.
This study analyzes the use of Information Technology (IT) in management accounting and also the potentials and drawbacks of adopting IT in management accounting. IT changes frequently and accounting standards remain for many years without any major change. IT and management accounting are vital to both small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants' education by increasing the knowledge of information systems and IT knowledge. This paper examines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management accounting that will simplify the calculation process and better presentable options of the business data for effective decision making. The literature findings also indicate that IT has major impact on the costs, as implementing IT will result in big spending on the technology hardware, software and IT personnel. The study also shows that IT can improve accounting department efficiency and produce result effortlessly, timely and accurately. Accountants are recommended special attention to this issue.
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