Transformation of Management Accounting Results to Non-Financial  and Financial Information in Geological Exploration

Ибрагимова, А. Р.

doi:10.12737/2073-0462-2020-100-106

Cited by 2 publications

(1 citation statement)

References 3 publications

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“…erefore, it is necessary to analyze the data appearing in the enterprise and dig out its potential information. Each node of the decision tree has different information [18,19]. e exact setup is illustrated in Figure 3.…”

Section: Overview Of Data Miningmentioning

confidence: 99%

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Zheng

2022

Mobile Information Systems

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Machine learning belongs to the science of artificial intelligence, so its main exploration goal is artificial intelligence, mainly to accumulate experience and improve the relevant performance of the algorithm. ML is a complex discipline that learns and improves skills primarily through imitation. Unstructured text data refer to unstructured data in the form of text. Financial accounting is a basic work of an enterprise, mainly to provide decision-making reference information for enterprise managers to ensure the normal operation of the enterprise. Financial accounting is a management activity that monitors the business and provides relevant information to the relevant authorities. This paper aims to study the advanced artificial intelligence model of financial accounting transformation based on machine learning and enterprise unstructured text data, expecting to use machine learning and unstructured text technology to upgrade the management of financial accounting and improve its analysis level. In this paper, an improved KMP algorithm is proposed for the keyword matching problem of unstructured data. Then, the data crawling technology of unstructured text is studied. It mainly uses the crawler technology based on the Python language and obtains a large amount of information on the Internet by formulating appropriate regular expressions. The algorithm is used to mine the data set and generate frequent itemsets. The association rules mining algorithm is proposed and implemented, and the association rules with practical reference value are obtained. The test leads in this document indicate that the return on assets of the enterprise is −11.2%, the net interest rate on equity is −44.5%, and the business profit rate is −12.1%. This shows that the profitability of the company has been declining in recent years, and there is even the risk of bankruptcy.

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Section: Overview Of Data Miningmentioning

confidence: 99%

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Zheng

2022

Mobile Information Systems

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Social responsibility as the dominant driver of the evolution of reporting from financial to non-financial: theory and methodology

Бычкова

Karelskaia

Abdalova

et al. 2021

Foods and Raw Materials

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Introduction. For over half a century, corporate social responsibility has been in the center of scientific discourse. Its basic concept has become part of strategic management, changing the content of financial reporting and leading to new forms of corporate reporting. Study objects and methods. The article substantiated the importance of studying corporate social responsibility (CSR) concepts and national models. The study covered the CSR basic concept, targets and paradigms. The evolution of CSR was considered in terms of its impact on the formation of non-financial reporting. Results and discussion. The authors identified two stages of non-financial reporting development and two directions for the convergence of financial and non-financial reporting. They proposed an assessment matrix to measure facts, actions, and resources in the past, present, and future. This matrix can help companies to generate information for integrated reporting by showing the impact of each type of capital (financial, production, human, intellectual, social, and environmental) on their value creation. Within a promising direction for developing non-financial reporting in conjunction with financial reporting, the authors set requirements to reflect the impact of climate risks on the company’s activities in accordance with the recommendations of the Task Force on Climate-Related Financial Disclosures. The authors discussed both standardized and their own approaches to CSR indicators. Finally, they addressed the problem of reliability of non-financial reporting, discussed various forms of its verification (taking evidence from food industry enterprises), and set specific principles to control non-financial reporting indicators. Conclusion. The authors identified further promising areas of research in the theory and practice of CSR. Their findings can be used in scientific debates on CSR and in the practice of corporate reporting.

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Transformation of Management Accounting Results to Non-Financial and Financial Information in Geological Exploration

Cited by 2 publications

References 3 publications

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Advanced Artificial Intelligence Model for Financial Accounting Transformation Based on Machine Learning and Enterprise Unstructured Text Data

Social responsibility as the dominant driver of the evolution of reporting from financial to non-financial: theory and methodology

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