A Fuzzy Approach for the Evaluation of Accounting Information Quality under Big Data Environmental——Case Study from China

Abstract

The evaluation of accounting information quality is very important to the development of enterprise, especially, under the large data environmental. This paper based on the previous studies, combination the characteristics of big data to build an accounting information quality evaluation index system under big data environment. The evaluation system of accounting information quality includes fourteen indicators of four aspects that are reliability, correlation, timeliness and integrity. Then, we constructed five examples come from China to test and verify the accounting information quality evaluation index system by fuzzy approach, and the examples demonstrates the rationality and feasibility of the evaluation index system. Research findings have a certain theoretical and practical significance to the evaluation of accounting information quality under big data environment.