Data Mining And Accounting Ethics

Accounting ethics is directly related to our economic environment.It shows that whether our economic environment is healthy or not.Accounting fraud and Chinese ten fraud cases have done tremendous damage to the public.Accounting plays an important roles in the enterprise.Accounting ethics issues have become the focus of academic researches.Then the solutions of accounting ethics is necessary.The paper first analyzes the researches domestic and overseas.Accounting ethics has gained the attention of the academic circles both at home and abroad.The domestic researches primarily center on the education of accountants in practice.As an emerging technology,data mining technology has been applied in the field of financial accounting.The second part of the paper explore the relationship between accounting and data mining technology.The rapid development of science and technology has a huge impact on the traditional environment of accounting word.It has changed from the manual environment to technical environment which produces a large number of complicated data.As a bridge,data concatenates accounting and data mining technology,which makes it possible to apply data mining to the field of financial accounting.The third part is the theoretical support of the whole paper.The traditional technology ethics always discusses the ethical problems caused by technology.Now technology doesn't only stand on the opposite of ethics.This part rethinks the essenceof technology through the theory thought of philosopher like Heidegger.Based on the theory of moralizing technology from P.P.Verbeek,this part explains the inner path of technology ethics,that technology can adjust the behavior of human.Finally,by analyzing accounting ethics,the paper expounds the concept of accounting ethics and the reasons of the behaviors,then puts forward the chief ethical difficulty — true disclosure.From the characteristics of the accounting data and data mining,the paper establishes a link between them,gives some examples of several classic methods of data mining,such as association rules,time series,clustering and decision tree,and then tries to solve the problems of accounting ethics in the perspective of data mining technology.