Machine learning activity-based costing : can activity-based costing's first-stage allocation be replaced with a neural network?
Brian D. Knox
| Year of publication: |
2023
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|---|---|
| Authors: | Knox, Brian D. |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 20.2023, 2, p. 95-117
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| Subject: | machine learning | activity-based costing | design science | numerical experiment | Künstliche Intelligenz | Artificial intelligence | Prozesskostenrechnung | Activity-based costing | Neuronale Netze | Neural networks | Theorie | Theory | Kostenrechnung | Cost accounting | Kostenanalyse | Cost analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JETA-2021-046 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014424424