MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Şafak Ağdeniz; Birol Yıldız

doi:10.31460/mbdd.349746

MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Abstract

ÖZ

FİNANSAL RAPORLARIN ANALİZİNDE METİN MADENCİLİĞİ KULLANIMI[1]

İşletme ile ilgili alınacak kararlarda menfaat sahiplerinin ilk başvurduğu kaynak genel amaçlı finansal tablolardır. Genel amaçlı finansal tablolardan işletme ile ilgili tüm bilgilerin elde edilmesi mümkün değildir. Bu nedenle menfaat sahipleri başka kaynaklara yönelmektedirler. Faaliyet raporları, sürdürülebilirlik raporları, entegre raporlar bu kaynaklara örnek olarak verilebilir. Ancak burada bu raporlarda yer alan verilerin analizi menfaat sahipleri için bir sorun olmaktadır. Çünkü, büyük oranda yapısal olmayan veri içeren bu raporların analizinde mevcut istatistiksel yöntemler yetersiz kalmaktadır. Metin madenciliği bu soruna çözüm getiren ve muhasebe alanında da son yıllarda sıklıkla kullanılan bir büyük veri analiz yöntemidir. Bu çalışmada muhasebe alanında metin madenciliği çalışmaları incelenerek, metin madenciliğinin muhasebe alanında uygulama alanları hakkında araştırmacılara yol göstermek amaçlanmaktadır.

Anahtar Kelimeler: Metin Madenciliği, Büyük Veri, Yapısal Olmayan Veri, Finansal Rapor, Faaliyet Raporu, Finansal Olmayan Veri

Jel Kodları:M41, C49

[1] Bu çalışma “Finansal Raporların Analizinde Metin Madenciliğinin Kullanımı:Borsa İstanbul Şirketlerinin Kurumsal Yönetim Niteliklerinin Tahmini” adlı doktora tezinden türetilmiştir.

Keywords

Metin Madenciliği,Büyük Veri,Yapısal Olmayan Veri

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TMS 1 Finansal Tabloların Sunuluşu Standardı
Türkiye Muhasebe ve Finansal Raporlama Standartları Kavramsal Çerçeve
1 Seri Nolu Muhasebe Sistemi Uygulama Genel Tebliği

Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Şafak Ağdeniz
ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Türkiye

Birol Yıldız
ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Türkiye

Publication Date

June 22, 2018

Submission Date

November 7, 2017

Acceptance Date

June 21, 2018

Published in Issue

Year 2018 Volume: 20 Number: 2

DOI

https://doi.org/10.31460/mbdd.349746

IZ

https://izlik.org/JA58DC73XA

Cite

RIS / Bibtex

APA

Ağdeniz, Ş., & Yıldız, B. (2018). MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. Muhasebe Bilim Dünyası Dergisi, 20(2), 286-315. https://doi.org/10.31460/mbdd.349746

AMA

1.Ağdeniz Ş, Yıldız B. MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. MODAV-MBDD. 2018;20(2):286-315. doi:10.31460/mbdd.349746

Chicago

Ağdeniz, Şafak, and Birol Yıldız. 2018. “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”. Muhasebe Bilim Dünyası Dergisi 20 (2): 286-315. https://doi.org/10.31460/mbdd.349746.

EndNote

Ağdeniz Ş, Yıldız B (June 1, 2018) MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. Muhasebe Bilim Dünyası Dergisi 20 2 286–315.

IEEE

[1]Ş. Ağdeniz and B. Yıldız, “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”, MODAV-MBDD, vol. 20, no. 2, pp. 286–315, June 2018, doi: 10.31460/mbdd.349746.

ISNAD

Ağdeniz, Şafak - Yıldız, Birol. “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”. Muhasebe Bilim Dünyası Dergisi 20/2 (June 1, 2018): 286-315. https://doi.org/10.31460/mbdd.349746.

JAMA

1.Ağdeniz Ş, Yıldız B. MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. MODAV-MBDD. 2018;20:286–315.

MLA

Ağdeniz, Şafak, and Birol Yıldız. “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”. Muhasebe Bilim Dünyası Dergisi, vol. 20, no. 2, June 2018, pp. 286-15, doi:10.31460/mbdd.349746.

Vancouver

1.Şafak Ağdeniz, Birol Yıldız. MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. MODAV-MBDD. 2018 Jun. 1;20(2):286-315. doi:10.31460/mbdd.349746

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