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http://dx.doi.org/10.22156/CS4SMB.2020.10.07.014

Accounting Information Processing Model Using Big Data Mining  

Kim, Kyung-Ihl (Division of Convergence Management, Korea National University of Transportation)
Publication Information
Journal of Convergence for Information Technology / v.10, no.7, 2020 , pp. 14-19 More about this Journal
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.
Keywords
XBRL; Data-mining; XML; AIS Model; Big data;
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