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Risk Analysis of Enterprise Management Accounting Based on Big Data Association Rule Algorithm

2020· article· en· W3088945747 on OpenAlexaff
Zhenkun Wang, Makai Qiong, Hanjie Wang

Bibliographic record

VenueJournal of Physics Conference Series · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicBig Data and Business Intelligence
Canadian institutionsWestern University
Fundersnot available
KeywordsBig dataComputer scienceEnterprise data managementEnterprise risk managementEnterprise information systemManagement accountingAccountingCost accountingKnowledge managementRisk analysis (engineering)Process managementData scienceRisk managementData miningBusinessFinance

Abstract

fetched live from OpenAlex

Abstract With the popularization of the development and applications of information technology, enterprise’s management in making decisions is paying more attention to “data driven” and depend on the objective data rather than subjective judgement, in addition to the basic financial data, enterprises in daily operation will produce a very large number of data, despite big data itself is a special kind of enterprise assets, but in order to get valuable information from these data, we must filter out the useless data based on the analysis method of big data, mine and sort out the comparable information, and provide reference for decision makers. The combination of big data and management accounting is the inevitable development trend in future, this article adopted the method Empirical Analysis to establish enterprise management accounting risk analysis model and simulated enterprise using big data analysis method, determined ten key financial indicators the enterprise needed to pay attention to in enterprise risk control, to show the application of big data analysis method in the process of enterprise management accounting, and looked forward to the future of interdisciplinary integration of big data and management accounting.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Other design · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.935
Threshold uncertainty score0.619

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.082
GPT teacher head0.276
Teacher spread0.194 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designOther design
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations6
Published2020
Admission routes1
Has abstractyes

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