An Introduction to Evidential Reasoning for Decision Making under Uncertainty: Bayesian and Belief Functions Perspectives
dc.contributor.author | Srivastava, Rajendra P. | |
dc.date.accessioned | 2018-04-06T04:28:21Z | |
dc.date.available | 2018-04-06T04:28:21Z | |
dc.date.issued | 2010-12-08 | |
dc.identifier.citation | Srivastava, R. P. 2011. "An Introduction to Evidential Reasoning for Decision Making under Uncertainty: Bayesian and Belief Functions Perspectives". International Journal of Accounting Information Systems, Vol. 12: 126–135. | en_US |
dc.identifier.uri | http://hdl.handle.net/1808/26285 | |
dc.description.abstract | The main purpose of this article is to introduce the evidential reasoning approach, a research methodology, for decision making under uncertainty. Bayesian framework and Dempster-Shafer theory of belief functions are used to model uncertainties in the decision problem. We first introduce the basics of the DS theory and then discuss the evidential reasoning approach and related concepts. Next, we demonstrate how specific decision models can be developed from the basic evidential diagrams under the two frameworks. It is interesting to note that it is quite efficient to develop Bayesian models of the decision problems using the evidential reasoning approach compared to using the ladder diagram approach as used in the auditing literature. In addition, we compare the decision models developed in this paper with similar models developed in the literature. | en_US |
dc.publisher | Elsevier | en_US |
dc.rights | This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License 4.0 (CC BY-NC-ND 4.0), which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made. | en_US |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | en_US |
dc.subject | Evidential Reasoning | en_US |
dc.subject | Bayesian | en_US |
dc.subject | Dempster-Shafer theory | en_US |
dc.subject | Belief Functions | en_US |
dc.title | An Introduction to Evidential Reasoning for Decision Making under Uncertainty: Bayesian and Belief Functions Perspectives | en_US |
dc.type | Article | en_US |
kusw.kuauthor | Srivastava, Rajendra P. | |
kusw.kudepartment | Business | en_US |
kusw.oaversion | Scholarly/refereed, author accepted manuscript | en_US |
kusw.oapolicy | This item meets KU Open Access policy criteria. | en_US |
dc.rights.accessrights | openAccess | en_US |
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Except where otherwise noted, this item's license is described as: This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License 4.0 (CC BY-NC-ND 4.0), which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.