International Journal of Accounting Information Systems ( IF 4.1 ) Pub Date : 2023-06-03 , DOI: 10.1016/j.accinf.2023.100624 Elseline Senave , Mieke J. Jans , Rajendra P. Srivastava
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.
中文翻译:
文本挖掘在会计中的应用
通过促进从文本数据中获取知识和定性度量,文本挖掘技术已经在各个领域和行业中流行起来。即在会计中,文本挖掘输出可以阐明、补充和验证惯用的定量数据。本研究创建了会计实践中文本挖掘应用程序的最新视图。通过对文本挖掘文献的批判性回顾,深入了解典型文本挖掘过程的各个阶段、在会计环境中被命名为有价值的当代文本挖掘技术,以及应用这些技术可以获得的信息。