MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Şafak Ağdeniz; Birol Yıldız

doi:10.31460/mbdd.349746

MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Öz

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.

Anahtar Kelimeler

Metin Madenciliği,Büyük Veri,Yapısal Olmayan Veri

Kaynakça

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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

Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Şafak Ağdeniz
ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Türkiye

Birol Yıldız
ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Türkiye

Yayımlanma Tarihi

22 Haziran 2018

Gönderilme Tarihi

7 Kasım 2017

Kabul Tarihi

21 Haziran 2018

Yayımlandığı Sayı

Yıl 2018 Cilt: 20 Sayı: 2

DOI

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

IZ

https://izlik.org/JA58DC73XA

Kaynak Göster

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, ve 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 (01 Haziran 2018) MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. Muhasebe Bilim Dünyası Dergisi 20 2 286–315.

IEEE

[1]Ş. Ağdeniz ve B. Yıldız, “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”, MODAV-MBDD, c. 20, sy 2, ss. 286–315, Haz. 2018, doi: 10.31460/mbdd.349746.

ISNAD

Ağdeniz, Şafak - Yıldız, Birol. “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”. Muhasebe Bilim Dünyası Dergisi 20/2 (01 Haziran 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, ve Birol Yıldız. “MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ”. Muhasebe Bilim Dünyası Dergisi, c. 20, sy 2, Haziran 2018, ss. 286-15, doi:10.31460/mbdd.349746.

Vancouver

1.Şafak Ağdeniz, Birol Yıldız. MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. MODAV-MBDD. 01 Haziran 2018;20(2):286-315. doi:10.31460/mbdd.349746

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