The application of text mining in accounting |
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| Affiliation: | 1. Hasselt University, Martelarenlaan 42, Hasselt 3500, Belgium;2. Maastricht University, Minderbroedersberg 4-6, Maastricht 6211 LK, Netherlands;3. University of Kansas, 1450 Jayhawk Blvd., Lawrence 66045, Kansas, USA;1. Middle Tennessee State University, 1301 East Main Street, Murfreesboro, TN 37132, USA;2. University of South Florida, 4202 E. Fowler Avenue, BSN 3403, Tampa, FL 33620, USA;1. Case Western Reserve University, Weatherhead School of Management, 10900 Euclid Ave., Cleveland, OH 44106, United States of America;2. Nova Southeastern University, H. Wayne Huizenga School of Business and Entrepreneurship, 3301 College Avenue, Davie, FL 33314, United States of America;3. University of Kansas, School of Business, Capitol Federal Hall, 1654 Naismith Drive, Lawrence, KS 66045, United States of America;1. University of Northern Colorado, United States;2. University of Northern Colorado and Monash University, United States and Australia;3. Oregon State University, United States;4. Virginia Commonwealth University, United States;1. Universidad de Huelva, Faculty of Business, Department of Financial Economics and Accounting, Spain;2. Universidad Pablo de Olavide, Faculty of Business, Department of Financial Economics and Accounting, Spain;3. Department of Financial Economics, Accounting and Operations Management, University of Huelva, Spain and Higher Institute for Accountancy and Administration, University of Aveiro, Portugal;1. Rutgers Business School, Rutgers, the State University of New Jersey, Newark, NJ 07102, United States;2. School of Accounting, Southwestern University of Finance and Economics, Sichuan 611130, PR China;3. College of Business, Michigan Technological University, Houghton, MI 49931, United States;4. Rutgers Business School, Rutgers, the State University of New Jersey, Newark, NJ 07102, United States;1. Faculty of Management, University of Tehran, Tehran, Iran;2. Fogelman College of Business and Economics, University of Memphis, United States |
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| Abstract: | By facilitating the derivation of knowledge and qualitative measures from textual data, text mining techniques have come into vogue in various domains and industries. Namely in accounting, text mining outputs can elucidate, complement, and validate the customary quantitative data. This study creates an up-to-date view of text mining applications in accounting practice. Through a critical review of text mining literature, insight is given into the stages of a typical text mining process, contemporary text mining techniques that have been named valuable in an accounting context, and the information that can be obtained by applying these techniques. |
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| Keywords: | Text mining Accounting Readability Cosine similarity Risk sentiment |
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