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RETRACTED ARTICLE: Analysis of the Construction of Accounting Information Processing Mode in the Era of Big Data

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This article was retracted on 19 December 2022

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Abstract

As an XML-based extensible business reporting language, XBRL gradually emerges in accounting transaction. Research on accounting information processing model based on XBRL has important innovation significance. This paper proposed a data mining model based on the XML hierarchical structure, which stores XBRL in X-Hive database. Data mining analysis is implemented through association rule methods. DC-Aprior data mining method based on XBRL is proposed combined with Aprior algorithm and XQuery thought of association rules. Finally, the feasibility and effectiveness of this method are further verified through experiments.

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Authors and Affiliations

  1. Finance and Economics School, Chongqing Industry Polytechnic College, Chongqing, China

    Li Zheng

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  1. Li Zheng
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Correspondence to Li Zheng.

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Zheng, L. RETRACTED ARTICLE: Analysis of the Construction of Accounting Information Processing Mode in the Era of Big Data. Wireless Pers Commun 102, 3715–3724 (2018). https://doi.org/10.1007/s11277-018-5403-4

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  • DOI: https://doi.org/10.1007/s11277-018-5403-4

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