MUHASEBEDE ANALİZ YÖNTEMİ OLARAK METİN MADENCİLİĞİ

Yıl 2018, Cilt: 20 Sayı: 2, 286 - 315, 22.06.2018

Şafak Ağdeniz , Birol Yıldız

https://doi.org/10.31460/mbdd.349746

Cited By: 3

Öz

ÖZ

FİNANSAL RAPORLARIN ANALİZİNDE
METİN MADENCİLİĞİ KULLANIMI[1]

İşletme
ile ilgili alınacak kararlarda menfaat sahiplerinin ilk başvurduğu kaynak genel
amaçlı finansal tablolardır. Genel amaçlı finansal tablolardan işletme ile
ilgili tüm bilgilerin elde edilmesi mümkün değildir. Bu nedenle menfaat
sahipleri başka kaynaklara yönelmektedirler. Faaliyet raporları,
sürdürülebilirlik raporları, entegre raporlar bu kaynaklara örnek olarak
verilebilir. Ancak burada bu raporlarda yer alan verilerin analizi menfaat
sahipleri için bir sorun olmaktadır. Çünkü, büyük oranda yapısal olmayan veri
içeren bu raporların analizinde mevcut istatistiksel yöntemler yetersiz
kalmaktadır. Metin madenciliği bu soruna çözüm getiren ve muhasebe alanında da
son yıllarda sıklıkla kullanılan bir büyük veri analiz yöntemidir. Bu çalışmada
muhasebe alanında metin madenciliği çalışmaları incelenerek, metin
madenciliğinin muhasebe alanında uygulama alanları hakkında araştırmacılara yol
göstermek amaçlanmaktadır.

Anahtar Kelimeler:
Metin Madenciliği, Büyük Veri, Yapısal Olmayan Veri, Finansal Rapor, Faaliyet
Raporu, Finansal Olmayan Veri

Jel Kodları:M41,
C49

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[1]
Bu çalışma “Finansal
Raporların Analizinde Metin Madenciliğinin Kullanımı:Borsa İstanbul Şirketlerinin
Kurumsal Yönetim Niteliklerinin Tahmini” adlı doktora tezinden türetilmiştir.

Anahtar Kelimeler

Metin Madenciliği, Büyük Veri, Yapısal Olmayan Veri

Kaynakça

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• TMS 1 Finansal Tabloların Sunuluşu Standardı
• Türkiye Muhasebe ve Finansal Raporlama Standartları Kavramsal Çerçeve
• 1 Seri Nolu Muhasebe Sistemi Uygulama Genel Tebliği