The Development of the Process Mining Event Log Generator (PMELG) Tool

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2023-06-23 DOI:10.2308/horizons-2022-153

S. Hawkins, Jeffrey S. Pickerd, S. Summers, David A. Wood

引用次数: 0

Abstract

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of duties issues, internal control violations, operational inefficiencies, and fraudulent behavior. We validate this tool with professionals and academics. Both groups believe the tool will be beneficial for both practitioners and academic audiences.

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过程挖掘事件日志生成器（PMELG）工具的开发

流程挖掘是一种新兴技术，它允许用户可视化组织内业务流程的所有潜在变化。它具有影响会计领域的巨大潜力。然而，由于缺乏适用于会计和审计场景的事件数据，培训专业人员和学生使用它具有挑战性。为了解决这个问题，我们开发了一个易于使用的工具，称为流程挖掘事件日志生成器（PMELG），用于为订单到现金流程生成流程挖掘数据文件。使用PMELG工具，用户可以创建包含关键会计和审计概念的真实数据集，如职责分离问题、违反内部控制、运营效率低下和欺诈行为。我们与专业人士和学者一起验证了这一工具。两个团体都认为该工具对从业者和学术受众都有利。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.