Machine learning in management accounting research: Literature review and pathways for the future

2021 ◽  
Author(s):  
Mikko Ranta ◽  
Mika Ylinen ◽  
Marko Järvenpää
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Management Accounting ◽  
Research Literature ◽  
Accounting Research ◽  
The Future

A Literature Review on Thyroid Hormonal Problems in Women Using Data Science and Analytics

2021 ◽  
pp. 416-428
Author(s):  
R. Suganya ◽  
Rajaram S. ◽  
Kameswari M.
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Data Science ◽  
Learning Algorithms ◽  
Research Literature ◽  
Machine Learning Algorithms ◽  
Thyroid Disorder ◽  
Classification Models ◽  
Indian Women ◽  
Using Data

Currently, thyroid disorders are more common and widespread among women worldwide. In India, seven out of ten women are suffering from thyroid problems. Various research literature studies predict that about 35% of Indian women are examined with prevalent goiter. It is very necessary to take preventive measures at its early stages, otherwise it causes infertility problem among women. The recent review discusses various analytics models that are used to handle different types of thyroid problems in women. This chapter is planned to analyze and compare different classification models, both machine learning algorithms and deep leaning algorithms, to classify different thyroid problems. Literature from both machine learning and deep learning algorithms is considered. This literature review on thyroid problems will help to analyze the reason and characteristics of thyroid disorder. The dataset used to build and to validate the algorithms was provided by UCI machine learning repository.

scholarly journals The Usefulness of Management Accounting Information: Users’ Attitudes

Ekonomika ◽  
2006 ◽  
Vol 74 ◽  
Author(s):  
Zina Gaidienė ◽  
Rimvydas Skyrius
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Research Literature ◽  
Perceived Usefulness ◽  
Financial Accounting ◽  
Extensive Literature ◽  
Accounting System ◽  
Accounting Research ◽  
Research Journal ◽  
Using Data

During the years of Lithuanian economic independence, much emphasis is laid on financial accounting and auditing, whereas management accounting has been languishing in the background.This paper investigates the role and development of management accounting and the usefulness of its information perceived by managers. The management accounting system is characterized in terms of information. These characteristics are: scope, timeliness, the level of aggregation, and information which assists integration.Empirical support for the relationship between the features of management information and its perceived usefulness is provided using data gathered from questionnaires and interviews. The search for usefulness of management accounting information was guided by the accounting research literature. The goal has been to determine what features of information are recognized by managers and accountants as useful.The results of analysis have shown that all interviewed managers perceived management accounting (economic and non-economic) information as useful. However, the level of their scores has been higher than that of accountants.There had been no comprehensive study involving the evaluation of usefulness of accounting information by Lithuanian managers. The present study has been undertaken to learn more about how Lithuanian managers perceive the usefulness of management accounting information. This was the principal objective of this research. Since managers’satisfaction with the accounting system could be highly biased, the next objective was to determine whether accountants perceived the same features of information as useful. The third objective of this study was to review the possibilities for the development of management accounting systems.Thus, the purpose of this paper was to examine the perception of usefulness of accounting information by its suppliers and users.The paper proceeds as follows. We describe management accounting, its role and development. We provide a framework for the survey based on a review of the extensive literature on research published by foreign management accounting journals during the period 1980-2005, including Accounting, Organizations and Society. The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Management Accounting Research, Strategic Finance, Business and Finance History. Cost Accounting Magazine, Management Accounting Quarterly. A survey and its statistical analysis are presented. The final section contains conclusions.

scholarly journals Systematic Literature Review on Machine Learning and Student Performance Prediction: Critical Gaps and Possible Remedies

2021 ◽  
Vol 11 (22) ◽  
pp. 10907
Author(s):  
Boran Sekeroglu ◽  
Rahib Abiyev ◽  
Ahmet Ilhan ◽  
Murat Arslan ◽  
John Bush Idoko
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Student Performance ◽  
Systematic Literature Review ◽  
Performance Prediction ◽  
Global Education ◽  
Future Studies ◽  
The Future ◽  
The Common ◽  
Students Success

Improving the quality, developing and implementing systems that can provide advantages to students, and predicting students’ success during the term, at the end of the term, or in the future are some of the primary aims of education. Due to its unique ability to create relationships and obtain accurate results, artificial intelligence and machine learning are tools used in this field to achieve the expected goals. However, the diversity of studies and the differences in their content create confusion and reduce their ability to pioneer future studies. In this study, we performed a systematic literature review of student performance prediction studies in three different databases between 2010 and 2020. The results are presented as percentages by categorizing them as either model, dataset, validation, evaluation, or aims. The common points and differences in the studies are determined, and critical gaps and possible remedies are presented. The results and identified gaps could be eliminated with standardized evaluation and validation strategies. It is determined that student performance prediction studies should be more frequently focused on deep learning models in the future. Finally, the problems that can be solved using a global dataset created by a global education information consortium, as well as its advantages, are presented.

scholarly journals Bridging the gap between theory and practice in management accounting

2018 ◽  
Vol 31 (5) ◽  
pp. 1486-1509 ◽  
Author(s):  
E. Pieter Jansen
Keyword(s):  
Literature Review ◽  
Practical Problem ◽  
Management Accounting ◽  
Theory And Practice ◽  
Theoretical Knowledge ◽  
Content Type ◽  
Accounting Research ◽  
Academic Knowledge ◽  
Literature Reviews ◽  
Definition Of

Purpose Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention. Design/methodology/approach The paper is based on the author’s experiences with an interventionist research project. Findings Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review. Research limitations/implications Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory. Originality/value In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

scholarly journals Perkembangan Penelitian Sejarah Akuntansi di Indonesia dalam Bingkai Perspektif NAH

2020 ◽  
Vol 4 (2) ◽  
pp. 57-69
Author(s):  
Ajeng Tita Nawangsari ◽  
Nur Ravita Hanun
Keyword(s):  
Literature Review ◽  
Accounting Research ◽  
Current Accounting ◽  
Accounting History ◽  
The Future

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.

Machine Learning With Avatar-Based Management of Sleptsov Net-Processor Platform to Improve Cyber Security

2019 ◽  
pp. 139-153 ◽  
Author(s):  
Vardan Mkrttchian ◽  
Leyla Ayvarovna Gamidullaeva ◽  
Sergey Kanarev
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Petri Net ◽  
Cyber Security ◽  
Theoretical Basis ◽  
Network Processor ◽  
Security Applications ◽  
The Future ◽  
Universal Network ◽  
Special Case

The literature review of known sources forming the theoretical basis of calculations on Sleptsova networks and on the basis of authors' developments in machine learning with avatar-based management established the basis for the future solutions to hyper-computations to support cyber security applications. The chapter established that the petri net performed exponentially slower and is a special case of the Sleptsov network. The universal network of Sleptsov is a prototype of the Sleptsov network processor. The authors conclude that machine learning with avatar-based management at the platform of the Sleptsov net-processor is the future solution for cyber security applications in Russia.

Barriers to Knowledge Creation in Management Accounting Research

2015 ◽  
Vol 27 (1) ◽  
pp. 151-170 ◽  
Author(s):  
Steven E. Salterio
Keyword(s):  
Knowledge Creation ◽  
Management Accounting ◽  
General Interest ◽  
Limited Growth ◽  
Research Topics ◽  
25Th Anniversary ◽  
Accounting Research ◽  
The Future ◽  
The Way

ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we are currently learning about, and what we might learn in the future, I argue that we need to understand how knowledge in management accounting becomes legitimate. In the course of examining the two principal means of obtaining academic legitimacy I enumerate a number of barriers to the production of management accounting knowledge. These barriers include the relatively limited growth of management accounting research in the “top general interest” accounting journals, the lack of a globally acknowledged top niche journal in management accounting, and the perceptions of management accounting researchers about their craft as barriers to the production of such knowledge. Along the way I identify research topics that have waxed and waned over the 25 years since JMAR was first published. I conclude by suggesting a way forward that would require resolute leadership.

eBooks Research: Literature Review on Trends and Contributions, 1998 to January 2014

2014 ◽  
Vol 631-632 ◽  
pp. 1421-1430 ◽  
Author(s):  
Kuo Ting Yu ◽  
Hsi Peng Lu ◽  
Tain Yi Luor ◽  
Zhe Li Ren
Keyword(s):  
Literature Review ◽  
Research And Development ◽  
Research Literature ◽  
Future Research ◽  
Development Direction ◽  
The Future

Purpose: This paper systematically consolidates and analyzes all literature on eBooks published between 1998 and January 2014 in an effort to inform academics and practitioners on the future research and development direction of this product.

Sign in / Sign up

Export Citation Format

Share Document