Collusion among Accounting Students: Data Visualization and Topic Modeling of Student Interviews

Author(s):  
Charles B. Shrader ◽  
Sue Pickard Ravenscroft ◽  
Jeffrey B. Kaufmann ◽  
Kyle Hansen
2021 ◽  
Vol 16 (4) ◽  
pp. 1042-1065
Author(s):  
Anne Gottfried ◽  
Caroline Hartmann ◽  
Donald Yates

The business intelligence (BI) market has grown at a tremendous rate in the past decade due to technological advancements, big data and the availability of open source content. Despite this growth, the use of open government data (OGD) as a source of information is very limited among the private sector due to a lack of knowledge as to its benefits. Scant evidence on the use of OGD by private organizations suggests that it can lead to the creation of innovative ideas as well as assist in making better informed decisions. Given the benefits but lack of use of OGD to generate business intelligence, we extend research in this area by exploring how OGD can be used to generate business intelligence for the identification of market opportunities and strategy formulation; an area of research that is still in its infancy. Using a two-industry case study approach (footwear and lumber), we use latent Dirichlet allocation (LDA) topic modeling to extract emerging topics in these two industries from OGD, and a data visualization tool (pyLDAVis) to visualize the topics in order to interpret and transform the data into business intelligence. Additionally, we perform an environmental scanning of the environment for the two industries to validate the usability of the information obtained. The results provide evidence that OGD can be a valuable source of information for generating business intelligence and demonstrate how topic modeling and visualization tools can assist organizations in extracting and analyzing information for the identification of market opportunities.


2021 ◽  
Author(s):  
Lucas Rodrigues ◽  
Antonio Jacob Junior ◽  
Fábio Lobato

Posts with defamatory content or hate speech are constantly foundon social media. The results for readers are numerous, not restrictedonly to the psychological impact, but also to the growth of thissocial phenomenon. With the General Law on the Protection ofPersonal Data and the Marco Civil da Internet, service providersbecame responsible for the content in their platforms. Consideringthe importance of this issue, this paper aims to analyze the contentpublished (news and comments) on the G1 News Portal with techniquesbased on data visualization and Natural Language Processing,such as sentiment analysis and topic modeling. The results showthat even with most of the comments being neutral or negative andclassified or not as hate speech, the majority of them were acceptedby the users.


Author(s):  
Hyeonik Song ◽  
Jacob Evans ◽  
Katherine Fu

AbstractComputational support for design-by-analogy (DbA) is a growing field, as it aids the process for designers looking to draw inspiration from external sources by harnessing the power of data mining and data visualization. This study presents a unique exploration-based approach for the analogical retrieval process using a computational tool called VISION (Visual Interaction tool for Seeking Inspiration based On Nonnegative Matrix Factorization). Leveraging the U.S. patent database as a source of inspiration, VISION enables designers to visualize a patent repository and explore for analogical inspiration in a user-driven manner. To achieve this, we perform hierarchical Nonnegative Matrix Factorization to generate a clustered structure of patent data and employ D3.js to visualize the patent structure in a node-link network, in which user interaction capabilities are enabled for data exploration. In this study, we also analyze the effect of data size (ranging from 100 to 3000 patents) on two performance aspects of VISION – the clustering quality of topic modeling results and the frame rate of interactive data visualization. The findings show that the tool exhibits more randomized and inconsistent topic modeling results when the database size is too small. But, increasing the database size lowers the frame rate to the point that it could diminish designers’ ability to retrieve and recall information. The scope of the work here is to present the creation of the DbA visualization tool called VISION and to evaluate its data scale limitations in order to provide a basis for developing a visual interaction tool for the analogical retrieval process during DbA.


Author(s):  
Maria A. Milkova

Nowadays the process of information accumulation is so rapid that the concept of the usual iterative search requires revision. Being in the world of oversaturated information in order to comprehensively cover and analyze the problem under study, it is necessary to make high demands on the search methods. An innovative approach to search should flexibly take into account the large amount of already accumulated knowledge and a priori requirements for results. The results, in turn, should immediately provide a roadmap of the direction being studied with the possibility of as much detail as possible. The approach to search based on topic modeling, the so-called topic search, allows you to take into account all these requirements and thereby streamline the nature of working with information, increase the efficiency of knowledge production, avoid cognitive biases in the perception of information, which is important both on micro and macro level. In order to demonstrate an example of applying topic search, the article considers the task of analyzing an import substitution program based on patent data. The program includes plans for 22 industries and contains more than 1,500 products and technologies for the proposed import substitution. The use of patent search based on topic modeling allows to search immediately by the blocks of a priori information – terms of industrial plans for import substitution and at the output get a selection of relevant documents for each of the industries. This approach allows not only to provide a comprehensive picture of the effectiveness of the program as a whole, but also to visually obtain more detailed information about which groups of products and technologies have been patented.


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