The measurement of end-user computing satisfaction
MIS Quarterly
Self organizing neural networks for financial diagnosis
Decision Support Systems
How to make large self-organizing maps for nonvectorial data
Neural Networks - New developments in self-organizing maps
An extended self-organizing map network for market segmentation: a telecommunication example
Decision Support Systems
Selecting the right MBA schools - An application of self-organizing map networks
Expert Systems with Applications: An International Journal
Using the self organizing map for clustering of text documents
Expert Systems with Applications: An International Journal
The application of SOM as a decision support tool to identify AACSB peer schools
Decision Support Systems
A comparison of supervised and unsupervised neural networks in predicting bankruptcy of Korean firms
Expert Systems with Applications: An International Journal
Failure prediction with self organizing maps
Expert Systems with Applications: An International Journal
IEEE Transactions on Pattern Analysis and Machine Intelligence
XBRL: A New Global Paradigm for Business Financial Reporting
Journal of Global Information Management
XBRL: A New Global Paradigm for Business Financial Reporting
Journal of Global Information Management
Hi-index | 12.05 |
A considerable body of literature attests to the significance of internal controls; however, little is known on how the clustering of accounting databases can function as an internal control procedure. To explore this issue further, this paper puts forward a semi-supervised tool that is based on self-organizing map and the IASB XBRL Taxonomy. The paper validates the proposed tool via a series of experiments on an accounting database provided by a shipping company. Empirical results suggest the tool can cluster accounting databases in homogeneous and well-separated clusters that can be interpreted within an accounting context. Further investigations reveal that the tool can compress a large number of similar transactions, and also provide information comparable to that of financial statements. The findings demonstrate that the tool can be applied to verify the processing of accounting transactions as well as to assess the accuracy of financial statements, and thus supplement internal controls.