Intelligent Behavioural Analysis of Social Network Data for the Purposes of Accounting and Control
Zenovii-Mykhailo Zadorozhnyi, Volodymyr Muravskyi, Oleg Shevchuk, Віктор Русін, Beáta Akimjaková, Mária Gažiová · 2022 12th International Conference on Advanced Computer Information Technologies (ACIT) · 2022
The growing socialization of digital communication has prompted the introduction of social networks into the economic activity of enterprises. Data derived from social networks is now recognized as a valuable information resource of intelligent behavioural analysis conducted for the purposes of accounting and control at the enterprise. The aim of this research is to provide an intelligent assessment of data from social networks with regards to the behavioural indicators of accounting users in order to improve the methodological and organizational regulations of accounting and control at an enterprise. The main directions of utilising social digital technologies for the purposes of setting up accounting and control at an enterprise are investigated. The paper suggests a new understanding of accounting in terms of non-linear processing of accounting data providing the enterprise, when the initiator of the start of the information process is a stakeholder, uses social networks. The methodology behind intelligent assessment of data from social digital communications is improved. In particular, the improvements are related to forecasting the possibility of interpersonal conflicts arising within the team; duplicated and competing messages, as well as official duties of specialists; perception of cyber risks and the possibility of actualized threats to cybersecurity; the need to update professional skills and knowledge of the staff; the necessity of introducing feedback in order to monitor the accuracy of perception of and reactions to the information. If the suggestions are implemented, it will help minimize the loss of financial resources and time spent on organizing accounting and control at the enterprise.