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Measuring value-based management using natural language processing

delete2025-10-18
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OA
AI
J
Janice Wobst
P
Philipp Röttger
R
Rainer Lueg
DOI：10.1016/j.mar.2025.100946delete
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摘要

摘要

En 中文
我们提出了一种替代方法，用于量化企业的价值基础管理（VBM）成熟度。该方法采用自然语言处理（NLP），并基于新开发的自定义词典构建。我们阐述了该词典的开发过程，并通过内部一致性测试、结构效度检验及相关稳健性检验，对欧洲上市公司（STOXX Europe 600指数）的大样本验证了由此产生的衡量指标。在此过程中，我们展示了NLP在管理会计中的创新应用。我们还贡献了一个用于测量VBM成熟度的自定义、开源词典，从而为未来研究创造了机会。
Keyword:
C88
D22
G32
L25
M10
M41
Textual analysis
Natural language processing
Validity
Value-based management
AI总结

AI总结

对已上传原文的论文进行重点信息的提取，主要内容包括：简要概述、研究摘要、背景介绍、关键亮点、图文解析、展望与总结。

期刊

Management Accounting Research 封面图
Management Accounting Research
IF:
4
论文数:
39
被引数:
2.3K

机构

Europa-Universität Flensburg 封面图
Europa-Universität Flensburg
学者数:
25
论文数: 16
被引数: 342
L
leuphana university lüneburg
学者数:
67
论文数: 38
被引数: 1
引用论文

引用论文

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