The application of text mining in accounting

Elseline Senave, Mieke J. Jans and Rajendra P. Srivastava

International Journal of Accounting Information Systems, 2023, vol. 50, issue C

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.

Keywords: Text mining; Accounting; Readability; Cosine similarity; Risk sentiment (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000167

DOI: 10.1016/j.accinf.2023.100624

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