Yıl 2018, Cilt 20 , Sayı 2, Sayfalar 286 - 315 2018-06-22

MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Şafak AĞDENİZ [1] , Birol YILDIZ [2]


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.

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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
Birincil Dil tr
Konular İşletme
Bölüm ANABOLUM
Yazarlar

Yazar: Şafak AĞDENİZ
Kurum: ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Ülke: Turkey


Yazar: Birol YILDIZ
Kurum: ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ
Ülke: Turkey


Tarihler

Yayımlanma Tarihi : 22 Haziran 2018

APA AĞDENİZ, Ş , YILDIZ, B . (2018). MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ. Muhasebe Bilim Dünyası Dergisi , 20 (2) , 286-315 . DOI: 10.31460/mbdd.349746