Computational accounting in determining Chart of Accounts using nominal data analysis and concept of entropy

Authors:
P. Y. Wang;Tommy W. S. Chow;Chris W. F. Chiu
Affiliations:
Department of Electronic Engineering, City University of Hong Kong, Hong Kong;Department of Electronic Engineering, City University of Hong Kong, Hong Kong;Department of Electronic Engineering, City University of Hong Kong, Hong Kong
Venue:
Expert Systems with Applications: An International Journal
Year:
2009

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Abstract

A new application of nominal data analysis to computational accounting system is introduced. ''Chart of Account'' (COA), the structure of the Enterprise Requirement Planning (ERP) Accounting System is used as a nominal dataset enabling nominal feature selection technique be used to determine the close-optimal number of accounting segments. Five datasets are simulated with entropy measurement using the method of SUD. Self-Organizing map (SOM) is used to investigate the similarities among different segments, which proved to be a useful approach in cross-examining the COA structure. The obtained results show that they are promising from both computation and accounting perspectives.