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| Tekijä: | Trigueiros, D. Taffler, R. |
| Otsikko: | Neural networks and empirical research in accounting |
| Lehti: | Accounting and Business Research
1996 : AUTUMN, VOL. 26:4, p. 347-355 |
| Asiasana: | NEURAL NETWORKS ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | This article seeks to provide an overview of the potential role of neural network (connectionist) methodology in empirical accounting research. It highlights how the accounting task domain differs substantially from those for which neural network techniques were originally developed. A non-technical overview of neural network methodology is given, along with guidelines to help accounting researchers interested in applying these new tools to recognise the potential dangers and strenghts underlying their use. An illustrative example is provided. The paper suggests research areas in accounting where neural network approaches could make a potntial contribution. Explicit recommendations for prospective authors are made. |
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