A Fuzzy Approach for the Evaluation of Accounting Information Quality under Big Data Environmental——Case Study from China
- Xiao-Juan Wang, Ying-Hong Wan, Lan-Lan Dong, Hong-Jun Lv
- Corresponding Author
- Xiao-Juan Wang
Available Online June 2014.
- https://doi.org/10.2991/msmi-14.2014.47How to use a DOI?
- Big data, Accounting information quality, Indicator system, Evaluation study, Fuzzy logic, Fuzzy set, Fuzzy approach.
- The evaluation of accounting information quality is very important to the development of enterprise, especially, under the large data environmental. This paper based on the previous studies, combination the characteristics of big data to build an accounting information quality evaluation index system under big data environment. The evaluation system of accounting information quality includes fourteen indicators of four aspects that are reliability, correlation, timeliness and integrity. Then, we constructed five examples come from China to test and verify the accounting information quality evaluation index system by fuzzy approach, and the examples demonstrates the rationality and feasibility of the evaluation index system. Research findings have a certain theoretical and practical significance to the evaluation of accounting information quality under big data environment.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Xiao-Juan Wang AU - Ying-Hong Wan AU - Lan-Lan Dong AU - Hong-Jun Lv PY - 2014/06 DA - 2014/06 TI - A Fuzzy Approach for the Evaluation of Accounting Information Quality under Big Data Environmental——Case Study from China BT - 2014 International Conference on Management Science and Management Innovation (MSMI 2014) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/msmi-14.2014.47 DO - https://doi.org/10.2991/msmi-14.2014.47 ID - Wang2014/06 ER -