Dissertation Information for Margaret R. Garnsey
MPACT Status: Fully Complete
Title: Classification of financial accounting concepts through the use of latent semantic indexing and clustering techniques
Abstract: Information and standards overload are part of the current business environment. In accounting this is exacerbated due to the variety of users and the evolving nature of accounting language. This dissertation describes a research project that determines the feasibility of using statistical methods to automatically group related accounting concepts together. Starting with the frequencies of words in documents and modifying them for local and global weighting, Latent Semantic Indexing (LSI) and agglomerative clustering were used to derive clusters of related accounting concepts. Resultant clusters were compared to terms generated randomly and terms identified by individuals to determine if related terms are identified. A recognition test was used to determine if providing individuals with lists of terms generated automatically allowed them to identify additional relevant terms.
MPACT Scores for Margaret R. Garnsey
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