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Purpose

To develop a model for financial forecasting using the principles of qualitative reasoning.

Design/methodology/approach

The model was developed using theories in the accounting, finance, and marketing literature. Quantitative equations were transformed into their equivalent qualitative forms. Qualitative equations, where applicable, were developed and integrated with the quantitative equations.

Findings

The research demonstrated that qualitative reasoning models can be used for financial forecasting, decision making and control.

Research limitations/implications

The model used is experimental and relatively simple. More complex models should be developed for real life applications.

Practical implications

Development of this model demonstrates that more complex models for specific applications in various business domains can be developed and used. Since business decision making requires both qualitative and quantitative inputs, models such as these may be of great practical value.

Originality/value

The paper will be valuable to those who want to develop such models in business domains.

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