Proceedings of the 2014 International Conference on Management Science and Management Innovation

A Fuzzy Approach for the Evaluation of Accounting Information Quality under Big Data Environmental——Case Study from China

Authors
Xiao-Juan Wang, Ying-Hong Wan, Lan-Lan Dong, Hong-Jun Lv
Corresponding Author
Xiao-Juan Wang
Available Online June 2014.
DOI
https://doi.org/10.2991/msmi-14.2014.47How to use a DOI?
Keywords
Big data, Accounting information quality, Indicator system, Evaluation study, Fuzzy logic, Fuzzy set, Fuzzy approach.
Abstract
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.

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Proceedings
2014 International Conference on Management Science and Management Innovation (MSMI 2014)
Part of series
Advances in Economics, Business and Management Research
Publication Date
June 2014
ISBN
978-94-6252-015-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/msmi-14.2014.47How to use a DOI?
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
SP  - 257
EP  - 263
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  -