Assessment of data quality in accounting data with association rules
作者：
Highlights：
• We create association rules from cost accounting transactions.
• A consistency metric is calculated for each transaction based on the rules.
• Least consistent transactions are manually examined for data quality problems.
• The procedure saves cost that may result from poor data quality.
• Extension to other accounting and auditing areas is possible.
摘要
•We create association rules from cost accounting transactions.•A consistency metric is calculated for each transaction based on the rules.•Least consistent transactions are manually examined for data quality problems.•The procedure saves cost that may result from poor data quality.•Extension to other accounting and auditing areas is possible.
论文关键词：Data quality,Data mining,Association rules,Business rules,Accounting data
论文评审过程：Available online 29 September 2013.
论文官网地址：https://doi.org/10.1016/j.eswa.2013.09.024
