نقش تحلیل متن و بازیابی اطلاعات در حوزه حسابداری

نوع مقاله: علمی ترویجی

نویسندگان

1 استادیار گروه حسابداری دانشگاه الزهراء(س)،

2 دانشجوی دکترای حسابداری دانشگاه الزهراء(س)

چکیده

اامروزه بخش زیادی از اطلاعات مالی از طریق اسناد متنی منتشر می‌شود و گروه‌های مختلف از این اطلاعات مکتوب برای اتخاذ تصمیم‌های مالی استفاده می‌نمایند. تاکنون تحقیقات زیادی در دنیا در حوزه تحلیل و بازیابی اسناد و متون حسابداری که می‌تواند بر میزان درک استفاده‌کنندگان از این اطلاعات تأثیر داشته باشد صورت گرفته است. با توجه به مشکلات استفاده‌کنندگان از گزارش‌های مالی قابلیت دسترسی و قابلیت درک اطلاعات و مسائل مرتبط با بازیابی اطلاعات به‌عنوان اهداف اصلی در این مطالعه مورد استفاده قرارگرفته است. بنابراین این مقاله ادبیات تحقیق مرتبط با دو حوزه اصلی مربوط به تحلیل متن و بازیابی اطلاعات در حوزه حسابداری را به شرح زیر بررسی می‌کند: (1) تحلیل محتوی و قابلیت خوانایی اطلاعات مالی ارائه‌شده و فعالیت‌های متن‌کاوی مربوط به آن و (2) روند ادبیات تحقیق در ارتباط با بازیابی اطلاعات که دربرگیرنده استخراج متن و نیز مقادیر ارائه‌شده در متن اسناد حسابداری است. مشکل عدم وجود واژگان یکنواخت مسائل مربوط به قابلیت دسترسی و قابلیت درک اطلاعات را تحت تأثیر خود قرار می‌دهد. در آخر تلاش می‌شود تا یک نقشه راه پیشنهادی جهت انجام تحقیقات آتی در حوزه تحلیل متون حسابداری و بازیابی اطلاعات ارائه گردد که شامل لزوم انجام تحقیقات آتی در حوزه‌های (1) میزان موفقیت تدوین‌کنندگان استاندارد در دستیابی به اهداف مدنظر خود (2) ساخت واژه‌نامه‌های حسابداری، (3) شناسایی واژه‌های جدید واردشده به واژه‌نامه و (4) استانداردسازی واژگان حسابداری است. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Role of Text Analytics and Information Retrieval in the Accounting Domain

نویسندگان [English]

  • Ali Hosseini 1
  • Soghra Fasihi 2
  • Nasim Mahmoodian 2
1 Assistant Professor of Accounting Department at Al-Zahra University
2 Ph.D. student of Alzahra University
چکیده [English]

Today, much of the financial information is released through text documents and various groups use the written information to make financial decisions. So far, several studies in the field of analysis and retrieval of accounting documents and texts have been undertaken worldwide which could have an impact on the perception of the users of this information. Given the problems of users in utilizing in financial reports, accessibility and the ability to understand the information and the issues related information retrieval are investigated as the main objectives in this study. Therefore, The present paper examines the present body of literature in two major areas relevant to text analytics and information retrieval in the domain of accounting as follows: 1. the content analysis and readability of accounting narratives, and related text-mining work, and 2. the information retrieval literature stream that addresses the extraction of both text elements as well as quantities imbedded in text from accounting documents. The problem of the lack of a uniform terminology effect of issues about accessibility and ability to understand the information. Finally this study tries to offer a road map for future research in the field of accounting documents and data retrieval that includes 1) the success of standard setters in achieving of their goals, 2) construction of glossary of accounting, 3) identify of new words entered to glossary and 4) standardization of accounting terminology

کلیدواژه‌ها [English]

  • text analysis
  • Information retrieval
  • Readability

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