The application of text mining in accounting

IF 4.1 3区管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI:10.1016/j.accinf.2023.100624

Elseline Senave , Mieke J. Jans , Rajendra P. Srivastava

引用次数: 1

Abstract

By facilitating the derivation of knowledge and qualitative measures from textual data, text mining techniques have come into vogue in various domains and industries. Namely in accounting, text mining outputs can elucidate, complement, and validate the customary quantitative data. This study creates an up-to-date view of text mining applications in accounting practice. Through a critical review of text mining literature, insight is given into the stages of a typical text mining process, contemporary text mining techniques that have been named valuable in an accounting context, and the information that can be obtained by applying these techniques.

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文本挖掘在会计中的应用

通过促进从文本数据中推导知识和定性测量，文本挖掘技术已在各个领域和行业流行起来。也就是说，在会计中，文本挖掘输出可以阐明、补充和验证传统的定量数据。这项研究为文本挖掘在会计实践中的应用提供了一个最新的视角。通过对文本挖掘文献的批判性回顾，我们深入了解了典型文本挖掘过程的各个阶段，在会计背景下被称为有价值的当代文本挖掘技术，以及通过应用这些技术可以获得的信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.