2014/01/31 by Evandro Marcos Saidel Ribeiro, E. M. S. Ribeiro, G. A. Prataviera · 7 citations
Computer Science · Decision Sciences · Economics, Econometrics and Finance · Mathematics · Physics and Astronomy · #Accounting #Accounting information system #Artificial intelligence #Chart #Complex Systems and Time Series Analysis #Computer science #Data mining #Econometrics #Economics #Formalism (music) #Mathematics #Mutual information #Rough Sets and Fuzzy Logic #Statistics #Stock Market Forecasting Methods #physics.data-an #q-fin.GN
paper · pdf · doi:10.1016/j.physa.2014.09.014
published in Physica A Statistical Mechanics and its Applications 416, 651-660 (Elsevier BV) · Final version. Published in Physica A
openalex publication_date 2014/09/16 · arxiv created 2014/09/27 · arxiv updated 2014/09/30 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/05
In this paper we consider an information theoretic approach for the accounting classification process. We propose a matrix formalism and an algorithm for calculations of information theoretic measures associated to accounting classification. The formalism may be useful for further generalizations and computer-based implementation. Information theoretic measures, mutual information and symmetric uncertainty, were evaluated for daily transactions recorded in the chart of accounts of a small company during two years. Variation in the information measures due the aggregation of data in the process of accounting classification is observed. In particular, the symmetric uncertainty seems to be a useful parameter for comparing companies over time or in different sectors or different accounting choices and standards.