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Discovering probabilistic decision rules 发现概率决策规则
Intell. Syst. Account. Finance Manag. Pub Date : 1997-12-01 DOI: 10.1002/(SICI)1099-1174(199712)6:4%3C269::AID-ISAF133%3E3.0.CO;2-J
B. Wüthrich
{"title":"Discovering probabilistic decision rules","authors":"B. Wüthrich","doi":"10.1002/(SICI)1099-1174(199712)6:4%3C269::AID-ISAF133%3E3.0.CO;2-J","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199712)6:4%3C269::AID-ISAF133%3E3.0.CO;2-J","url":null,"abstract":"Techniques to generate probabilistic decision rules are presented that are used to forecast or measure the competitiveness of companies. Rules estimating the competitiveness of companies are described and the generated rules are then applied to forecast the competitiveness of previously unseen companies. Experimental results show that probabilistic decision rule technique outperforms many other machine learning and statistical techniques in this application domain. These findings are further confirmed in a second application, the classification of credits into either good or bad. © 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123861599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 25
Modelling non-linearity in economic classification with neural networks 用神经网络对经济分类中的非线性进行建模
Intell. Syst. Account. Finance Manag. Pub Date : 1997-12-01 DOI: 10.1002/(SICI)1099-1174(199712)6:4%3C287::AID-ISAF120%3E3.0.CO;2-P
H. Daniels, B. Kamp, W. Verkooijen
{"title":"Modelling non-linearity in economic classification with neural networks","authors":"H. Daniels, B. Kamp, W. Verkooijen","doi":"10.1002/(SICI)1099-1174(199712)6:4%3C287::AID-ISAF120%3E3.0.CO;2-P","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199712)6:4%3C287::AID-ISAF120%3E3.0.CO;2-P","url":null,"abstract":"","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114916831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
A bilingual group decision support system 双语群体决策支持系统
Intell. Syst. Account. Finance Manag. Pub Date : 1997-12-01 DOI: 10.1002/(SICI)1099-1174(199712)6:4%3C279::AID-ISAF129%3E3.0.CO;2-%23
M. Aiken, Mark Ulrich, T. Singleton
{"title":"A bilingual group decision support system","authors":"M. Aiken, Mark Ulrich, T. Singleton","doi":"10.1002/(SICI)1099-1174(199712)6:4%3C279::AID-ISAF129%3E3.0.CO;2-%23","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199712)6:4%3C279::AID-ISAF129%3E3.0.CO;2-%23","url":null,"abstract":"Bilingual meetings have always been relatively inefficient due to the necessity for human translators to interpret comments as they are made. Even meetings in which participants know some of the other language’s vocabulary are burdened by the necessity to translate. Until now, bilingual meetings have been conducted verbally with human translation. Here, we describe a computerbased system which allows participants to communicate simultaneously and anonymously while the system provides translations automatically.  1997 John Wiley & Sons, Ltd. Intell. Sys. Acc. Fin. Mgmt. 6: 279–285, 1997. No. of Figures: 2. No. of Tables: 0. No. of References: 2","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133109599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Predicting the outcome following bankruptcy filing: a three-state classification using neural networks 破产申请后的预测结果:使用神经网络的三状态分类
Intell. Syst. Account. Finance Manag. Pub Date : 1997-09-01 DOI: 10.1002/(SICI)1099-1174(199709)6:3%3C177::AID-ISAF134%3E3.0.CO;2-D
Ran Barniv, Anurag Agarwal, R. Leach
{"title":"Predicting the outcome following bankruptcy filing: a three-state classification using neural networks","authors":"Ran Barniv, Anurag Agarwal, R. Leach","doi":"10.1002/(SICI)1099-1174(199709)6:3%3C177::AID-ISAF134%3E3.0.CO;2-D","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199709)6:3%3C177::AID-ISAF134%3E3.0.CO;2-D","url":null,"abstract":"This paper uses artificial neural networks (ANNs), multi-state ordered logit and nonparametric multiple discriminant analysis (NPDA) for predicting the three-state outcome of bankruptcy filing. The study compares the classification accuracy of these procedures. It differs from previous studies on predicting financial distress by focusing on the firm after the filing of bankruptcy using accounting data, market data, and court-related information. Following the filing and through court approval the bankruptcy is resolved as firms are either acquired by other firms, emerging as independent operating entities, or liquidated. Distinguishing this three-state outcome is more complex than discriminating between healthy and financially distressed firms. Models suggested in previous studies for predicting the two-group financial distress perform poorly for our three-state scenario. Therefore, we develop models which focus on characteristics relevant for the bankruptcy resolution. We use a sample of 237 publicly traded firms which have complete data. For the entire sample and estimation samples, ANNs provide significantly better three-state classification than logit and NPDA. However, for some holdout samples the differences in classification accuracies are statistically insignificant. © 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129306613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 71
A comparison of the relative costs of financial distress models: artificial neural networks, logit and multivariate discriminant analysis 财务困境模型的相对成本比较:人工神经网络、logit和多元判别分析
Intell. Syst. Account. Finance Manag. Pub Date : 1997-09-01 DOI: 10.1002/(SICI)1099-1174(199709)6:3%3C235::AID-ISAF135%3E3.0.CO;2-N
Harlan L. Etheridge, R. Sriram
{"title":"A comparison of the relative costs of financial distress models: artificial neural networks, logit and multivariate discriminant analysis","authors":"Harlan L. Etheridge, R. Sriram","doi":"10.1002/(SICI)1099-1174(199709)6:3%3C235::AID-ISAF135%3E3.0.CO;2-N","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199709)6:3%3C235::AID-ISAF135%3E3.0.CO;2-N","url":null,"abstract":"This study uses two artificial neural networks (ANNs), categorical learning/instar ANNs and probabilistic (PNN) ANNs, suitable for classification and prediction type issues, and compares them to traditional multivariate discriminant analysis (MDA) and logit to examine financial distress one to three years prior to failure. The results indicate that traditional MDA and logit perform best with the lowest overall error rates. However, when the relative error costs are considered, the ANNs perform better than traditional logit or MDA. Also, as the time period moves farther away from the eventual failure date, ANNs perform more accurately and with lower relative error costs than logit or MDA. This supports the conclusion that for auditors and other evaluators interested in early warning techniques, categorical learning network and probabilistic ANNs would be useful. © 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126869854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 72
Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of Big Six practicing auditors 在发展审计客户业务决策专家支持系统中需要考虑的关键因素:六大执业审计师的德尔菲研究
Intell. Syst. Account. Finance Manag. Pub Date : 1997-09-01 DOI: 10.1002/(SICI)1099-1174(199709)6:3%3C215::AID-ISAF130%3E3.0.CO;2-7
M. Greenstein, D. Hamilton
{"title":"Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of Big Six practicing auditors","authors":"M. Greenstein, D. Hamilton","doi":"10.1002/(SICI)1099-1174(199709)6:3%3C215::AID-ISAF130%3E3.0.CO;2-7","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199709)6:3%3C215::AID-ISAF130%3E3.0.CO;2-7","url":null,"abstract":"This paper reports, in detail, the process and results of a Delphi Study that utilized partners from each of the Big Six accounting firms. The study identified those critical factors, alone or in combination, that would likely cause a firm to reject an existing or potential audit client. The paper reviews the literature about the audit client engagement decision and proposes the use of an export support system to help firms make this decision on an ongoing basis.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"398 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129744768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
An AHP & Survey for Selecting Workflow Management Systems 工作流管理系统选择的AHP与调查
Intell. Syst. Account. Finance Manag. Pub Date : 1997-06-01 DOI: 10.1002/(SICI)1099-1174(199706)6:2%3C141::AID-ISAF122%3E3.0.CO;2-2
Jinwoo Kim, J. Moon
{"title":"An AHP & Survey for Selecting Workflow Management Systems","authors":"Jinwoo Kim, J. Moon","doi":"10.1002/(SICI)1099-1174(199706)6:2%3C141::AID-ISAF122%3E3.0.CO;2-2","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199706)6:2%3C141::AID-ISAF122%3E3.0.CO;2-2","url":null,"abstract":"The aim of this study was to establish the important criteria to be considered in selecting the workflow solution for a particular organization’s business process reengineering project. The success of a BPR project depends on the attainment of a subtle balance between two conflicting goals—control of the core work processes and empowerment of the individual employees. This balance in turn must differ from industry to industry, due to the difference in the core processes and the organizational structure. In this study, functions of the workflow management system that were considered important for reengineering an organization were structured as an attribute hierarchy according to the analytic hierarchy process model to facilitate the choice between conflicting functions. The attribute hierarchy was evaluated through a survey conducted on representatives of South Korean firms from different industries, the results of which indicate that workflow management systems must be designed to conform to a firm’s particular managerial practices and organizational structure, which differ among industries.© 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132025068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
Process Life Cycle Engineering: A Knowledge-Based Approach and Environment 过程生命周期工程:基于知识的方法和环境
Intell. Syst. Account. Finance Manag. Pub Date : 1997-06-01 DOI: 10.1002/(SICI)1099-1174(199706)6:2%3C83::AID-ISAF126%3E3.0.CO;2-1
W. Scacchi, Peiwei Mi
{"title":"Process Life Cycle Engineering: A Knowledge-Based Approach and Environment","authors":"W. Scacchi, Peiwei Mi","doi":"10.1002/(SICI)1099-1174(199706)6:2%3C83::AID-ISAF126%3E3.0.CO;2-1","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199706)6:2%3C83::AID-ISAF126%3E3.0.CO;2-1","url":null,"abstract":"We describe our approach and mechanisms to support the engineering of organizational processes throughout their life cycle, and our current understanding of what activities are included in the process life cycle. We then go on to discuss our approach, computational mechanisms, and experiences in supporting many of these life cycle activities, as well as compare it to other related efforts. Along the way, we present examples drawn from a recent study that uses the approach and the mechanisms of our knowledge-based process engineering environment to support the (re)engineering of corporate financial operations in a mid-size consumer products organization.© 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122583926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 53
Knowledge-Based Simulation for Business Process Redesign 基于知识的业务流程再设计模拟
Intell. Syst. Account. Finance Manag. Pub Date : 1997-06-01 DOI: 10.1002/(SICI)1099-1174(199706)6:2%3C163::AID-ISAF123%3E3.0.CO;2-S
Deb Ghosh, S. Sarkar, P. Dardeau
{"title":"Knowledge-Based Simulation for Business Process Redesign","authors":"Deb Ghosh, S. Sarkar, P. Dardeau","doi":"10.1002/(SICI)1099-1174(199706)6:2%3C163::AID-ISAF123%3E3.0.CO;2-S","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199706)6:2%3C163::AID-ISAF123%3E3.0.CO;2-S","url":null,"abstract":"This research focuses on knowledge-based simulation modeling for process redesign. Though the proposed technique can be utilized for ‘starting with a clean slate’, it is particularly well suited for situations where an existing process is already documented, and an attempt is being made to improve or redesign this process. We present a methodology that utilizes the basic process structure (represented in a matrix form), and using a rule-based knowledge acquisition system, interacts with the analyst to construct the process knowledge base. Once all the knowledge has been acquired, the system automatically generates an executable simulation model. Major benefits of this algorithmic approach include (1) reduced model building time, (2) increased analyst productivity, and (3) the assurance that basic process characteristics are not accidentally omitted in the simulation model. To test the validity and applicability of the proposed technique a prototype system has been developed that generates simulation programs in SLAM.© 1997 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125293641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Business Process Modeling from the Control Perspective: The AI Planning Approach 控制视角下的业务流程建模:AI规划方法
Intell. Syst. Account. Finance Manag. Pub Date : 1997-06-01 DOI: 10.1002/(SICI)1099-1174(199706)6:2%3C121::AID-ISAF121%3E3.0.CO;2-B
Joseph Natovich, M. Vasarhelyi
{"title":"Business Process Modeling from the Control Perspective: The AI Planning Approach","authors":"Joseph Natovich, M. Vasarhelyi","doi":"10.1002/(SICI)1099-1174(199706)6:2%3C121::AID-ISAF121%3E3.0.CO;2-B","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199706)6:2%3C121::AID-ISAF121%3E3.0.CO;2-B","url":null,"abstract":"This paper proposes a new approach for modeling business processes using the AI-Planning paradigm. Based on the concepts of agents, actions, constraints and goals, the AI-Planning approach allows explicit representation of various types of internal controls. Different threats to business processes, such as fraud, can be modeled as planning tasks—that is, finding a sequence of actions that intend to achieve a defined set of goals. Applying modeled threats to models of business processes, a planning reasoner can generate hypothetical scenarios of exposures. Because of its ability to explicitly represent threats, controls and exposures, we argue that the AI-Planning approach is useful for business process modeling from the control perspective. © 1997 by John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134615090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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