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A semi-supervised tool for clustering accounting databases with applications to internal controls
Hanken School of Economics, Helsinki, Finland.
Hanken School of Economics, Helsinki, Finland.
2011 (engelsk)Inngår i: Expert systems with applications, ISSN 0957-4174, E-ISSN 1873-6793, Vol. 38, nr 9, s. 11176-11181Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

A considerable body of literature attests to the significance of internal controls; however, little is known on how the clustering of accounting databases can function as an internal control procedure. To explore this issue further, this paper puts forward a semi-supervised tool that is based on self-organizing map and the IASB XBRL Taxonomy. The paper validates the proposed tool via a series of experiments on an accounting database provided by a shipping company. Empirical results suggest the tool can cluster accounting databases in homogeneous and well-separated clusters that can be interpreted within an accounting context. Further investigations reveal that the tool can compress a large number of similar transactions, and also provide information comparable to that of financial statements. The findings demonstrate that the tool can be applied to verify the processing of accounting transactions as well as to assess the accuracy of financial statements, and thus supplement internal controls.

sted, utgiver, år, opplag, sider
Elsevier, 2011. Vol. 38, nr 9, s. 11176-11181
Emneord [en]
Clustering accounting databases, Internal controls, Self-organizing map, Empirical results, Financial statements, Self organizing, Semi-supervised, Shipping companies, Conformal mapping, Database systems, Finance, Equipment
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-39026DOI: 10.1016/j.eswa.2011.02.163ISI: 000291118500050Scopus ID: 2-s2.0-79955606937OAI: oai:DiVA.org:hj-39026DiVA, id: diva2:1191785
Tilgjengelig fra: 2018-03-20 Laget: 2018-03-20 Sist oppdatert: 2018-03-20bibliografisk kontrollert

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