Intelligent Systems and Accounting Knowledge in Forestry Units: A Qualitative-Heuristic Approach.

Our paper aims to establish a referential framework for optimal management of forestry accounting knowledge, in order to develop an intelligent system for forest accounting units. In our approach we pointed out advantages of using intelligent systems in accounting, and established forest accounting knowledge management areas that can be improved, within using intelligent systems in forest units, into a qualitative approach, with hermeneutic perspective. Our research results are useful for researchers in the following areas: applied accounting in forestry, intelligent solutions for decision support, forest management, information technology management, knowledge management. Our study is also useful in forestry accountants work, given the presentation of new technologies from their field of interest.