Journal of Convergence for Information Technology (융합정보논문지)

Convergence Society for SMB (중소기업융합학회)
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Accounting Information Processing Model Using Big Data Mining

빅데이터마이닝을 이용한 회계정보처리 모형

  • Kim, Kyung-Ihl (Division of Convergence Management, Korea National University of Transportation)
  • 김경일 (한국교통대학교 융합경영전공)
  • Received : 2020.05.14
  • Accepted : 2020.07.20
  • Published : 2020.07.28
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Abstract

This study suggests an accounting information processing model based on internet standard XBRL which applies an extensible business reporting language, the XML technology. Due to the differences in document characteristics among various companies, this is very important with regard to the purpose of accounting that the system should provide useful information to the decision maker. This study develops a data mining model based on XML hierarchy which is stored as XBRL in the X-Hive data base. The data ming analysis is experimented by the data mining association rule. And based on XBRL, the DC-Apriori data mining method is suggested combining Apriori algorithm and X-query together. Finally, the validity and effectiveness of the suggested model is investigated through experiments.

확장성 보고서 언어인 XML기술을 회계보고 영역에 응용한 인터넷 표준인 XBRL에 기초한 회계정보처리 모형을 제안하고자 한다. 기업마다 문서의 특성이 상이하기에 의사결정자에게 유용한 정보를 제공하여야 한다는 회계의 목적에 비추어 그 중요성이 크다. 본 연구는 X-Hive 데이터베이스 내에 XBRL로 저장된 XML 계층구조를 기반으로 하는 데이터 마이닝 모형을 제안하고자 한다. 데이터마이닝 분석은 연관규칙으로 실험되었고 XBRL을 기반으로 DC-Apriori 데이터마이닝 방법을 Apriori알고리즘과 X쿼리를 결합하여 제안한다. 마지막으로 제안 모형의 타당성과 유효성에 대해서는 실험을 통해 검증하였다.

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