{"id":"https://openalex.org/W4406137891","doi":"https://doi.org/10.1109/access.2025.3526706","title":"NeuralACT: Accounting Analytics Using Neural Network for Real-Time Decision Making From Big Data","display_name":"NeuralACT: Accounting Analytics Using Neural Network for Real-Time Decision Making From Big Data","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4406137891","doi":"https://doi.org/10.1109/access.2025.3526706"},"language":"en","primary_location":{"id":"doi:10.1109/access.2025.3526706","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3526706","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1109/access.2025.3526706","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019293826","display_name":"Leonidas Theodorakopoulos","orcid":"https://orcid.org/0000-0002-0891-6780"},"institutions":[{"id":"https://openalex.org/I174878644","display_name":"University of Patras","ror":"https://ror.org/017wvtq80","country_code":"GR","type":"education","lineage":["https://openalex.org/I174878644"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Leonidas Theodorakopoulos","raw_affiliation_strings":["Department of Management Science and Technology, University of Patras, Patras, Greece","Department of Management Science and Technology, University of Patras, Greece"],"raw_orcid":"https://orcid.org/0000-0002-0891-6780","affiliations":[{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Patras, Greece","institution_ids":["https://openalex.org/I174878644"]},{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Greece","institution_ids":["https://openalex.org/I174878644"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5098909897","display_name":"Alexandra Theodoropoulou","orcid":"https://orcid.org/0009-0004-6314-7795"},"institutions":[{"id":"https://openalex.org/I174878644","display_name":"University of Patras","ror":"https://ror.org/017wvtq80","country_code":"GR","type":"education","lineage":["https://openalex.org/I174878644"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Alexandra Theodoropoulou","raw_affiliation_strings":["Department of Management Science and Technology, University of Patras, Patras, Greece","Department of Management Science and Technology, University of Patras, Greece"],"raw_orcid":"https://orcid.org/0009-0004-6314-7795","affiliations":[{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Patras, Greece","institution_ids":["https://openalex.org/I174878644"]},{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Greece","institution_ids":["https://openalex.org/I174878644"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114517623","display_name":"Georgios Kampiotis","orcid":null},"institutions":[{"id":"https://openalex.org/I174878644","display_name":"University of Patras","ror":"https://ror.org/017wvtq80","country_code":"GR","type":"education","lineage":["https://openalex.org/I174878644"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Georgios Kampiotis","raw_affiliation_strings":["Department of Management Science and Technology, University of Patras, Patras, Greece","Department of Management Science and Technology, University of Patras, Greece"],"raw_orcid":"https://orcid.org/0009-0003-2696-7156","affiliations":[{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Patras, Greece","institution_ids":["https://openalex.org/I174878644"]},{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Greece","institution_ids":["https://openalex.org/I174878644"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5115516465","display_name":"Ioanna Kalliampakou","orcid":"https://orcid.org/0009-0003-2039-254X"},"institutions":[{"id":"https://openalex.org/I174878644","display_name":"University of Patras","ror":"https://ror.org/017wvtq80","country_code":"GR","type":"education","lineage":["https://openalex.org/I174878644"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Ioanna Kalliampakou","raw_affiliation_strings":["Department of Management Science and Technology, University of Patras, Patras, Greece","Department of Management Science and Technology, University of Patras, Greece"],"raw_orcid":"https://orcid.org/0009-0003-2039-254X","affiliations":[{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Patras, Greece","institution_ids":["https://openalex.org/I174878644"]},{"raw_affiliation_string":"Department of Management Science and Technology, University of Patras, Greece","institution_ids":["https://openalex.org/I174878644"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I174878644"],"apc_list":{"value":1850,"currency":"USD","value_usd":1850},"apc_paid":{"value":1850,"currency":"USD","value_usd":1850},"fwci":7.6483,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.96430488,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":98},"biblio":{"volume":"13","issue":null,"first_page":"8621","last_page":"8637"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.7426999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.7426999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.703499972820282,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.7434338331222534},{"id":"https://openalex.org/keywords/big-data","display_name":"Big data","score":0.7332420349121094},{"id":"https://openalex.org/keywords/analytics","display_name":"Analytics","score":0.5437946319580078},{"id":"https://openalex.org/keywords/artificial-neural-network","display_name":"Artificial neural network","score":0.5189354419708252},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.4210156798362732},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.34287357330322266},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.30192577838897705}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.7434338331222534},{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.7332420349121094},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.5437946319580078},{"id":"https://openalex.org/C50644808","wikidata":"https://www.wikidata.org/wiki/Q192776","display_name":"Artificial neural network","level":2,"score":0.5189354419708252},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.4210156798362732},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.34287357330322266},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.30192577838897705}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1109/access.2025.3526706","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3526706","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:467e31bd7cdd42fea13a10576c9214d6","is_oa":true,"landing_page_url":"https://doaj.org/article/467e31bd7cdd42fea13a10576c9214d6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IEEE Access, Vol 13, Pp 8621-8637 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1109/access.2025.3526706","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3526706","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.7599999904632568}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":49,"referenced_works":["https://openalex.org/W2530314904","https://openalex.org/W2574524600","https://openalex.org/W2790908317","https://openalex.org/W2894172627","https://openalex.org/W2965876349","https://openalex.org/W2967879902","https://openalex.org/W2981731882","https://openalex.org/W3007075806","https://openalex.org/W3008056384","https://openalex.org/W3036522981","https://openalex.org/W3045754450","https://openalex.org/W3049253725","https://openalex.org/W3122413929","https://openalex.org/W3126290967","https://openalex.org/W3126556277","https://openalex.org/W3161770512","https://openalex.org/W3163402183","https://openalex.org/W3171095691","https://openalex.org/W3189035319","https://openalex.org/W3207190011","https://openalex.org/W4221002080","https://openalex.org/W4224250066","https://openalex.org/W4226239514","https://openalex.org/W4281564521","https://openalex.org/W4299462732","https://openalex.org/W4313260042","https://openalex.org/W4320063216","https://openalex.org/W4321437500","https://openalex.org/W4321770498","https://openalex.org/W4362647455","https://openalex.org/W4362647462","https://openalex.org/W4362647506","https://openalex.org/W4380592356","https://openalex.org/W4385311348","https://openalex.org/W4385834342","https://openalex.org/W4386280351","https://openalex.org/W4387484779","https://openalex.org/W4388653552","https://openalex.org/W4388740194","https://openalex.org/W4389664650","https://openalex.org/W4390564972","https://openalex.org/W4390674371","https://openalex.org/W4396605089","https://openalex.org/W4399406403","https://openalex.org/W4400291941","https://openalex.org/W4403835840","https://openalex.org/W6745121574","https://openalex.org/W6751923770","https://openalex.org/W6945008179"],"related_works":["https://openalex.org/W4322629366","https://openalex.org/W2808989540","https://openalex.org/W2397053934","https://openalex.org/W1039292361","https://openalex.org/W2731626691","https://openalex.org/W2551093110","https://openalex.org/W2148016376","https://openalex.org/W4237919137","https://openalex.org/W3184179822","https://openalex.org/W3095362084"],"abstract_inverted_index":{"The":[0,81,131,153],"accounting":[1,43,78,184],"division":[2],"plays":[3],"a":[4,38,60,145,175,179],"crucial":[5],"role":[6],"in":[7],"providing":[8],"accurate":[9],"financial":[10,24],"data":[11,88,138,143,191],"and":[12,20,26,75,116,169,182],"insights,":[13],"which":[14],"are":[15],"instrumental":[16],"to":[17,46,150],"informed":[18],"decision-making":[19,49],"strategic":[21],"planning.":[22],"Organizational":[23],"transparency":[25],"effective":[27],"support":[28,47],"for":[29,77,159],"resource":[30],"management":[31],"depend":[32],"on":[33],"accounting.":[34],"This":[35],"paper":[36],"presents":[37],"deep":[39],"neural":[40],"network":[41,66],"(DNN)-based":[42],"analytics,":[44],"NeuralACT,":[45,104],"the":[48,92,95,100],"process":[50],"using":[51],"real-time":[52,183],"predictions":[53],"made":[54],"from":[55,139],"big":[56,160,190],"data.":[57],"It":[58],"uses":[59],"Bidirectional":[61],"Long":[62],"Short-Term":[63],"Memory":[64],"(BiLSTM)":[65],"trained":[67],"with":[68,105,192],"Visegrad":[69],"Group":[70],"Companies":[71],"(VGC)":[72],"dataset":[73],"customized":[74],"improved":[76,91],"features":[79],"prediction.":[80],"incorporation":[82],"of":[83,94,103,108,111,114,125,137,147,166,171,188],"bootstrapping":[84],"while":[85],"ensuring":[86],"proper":[87],"variance":[89],"significantly":[90,127],"performance":[93,102,158],"system.":[96],"Experimental":[97],"results":[98],"demonstrate":[99],"outstanding":[101],"an":[106,117,163],"RMSE":[107],"0.0181,":[109],"MAE":[110],"0.0145,":[112],"MAPE":[113],"5.14%,":[115],"average":[118,164],"<italic":[119],"xmlns:mml=\"http://www.w3.org/1998/Math/MathML\"":[120,123],"xmlns:xlink=\"http://www.w3.org/1999/xlink\">R</i>":[121],"<sup":[122],"xmlns:xlink=\"http://www.w3.org/1999/xlink\">2</sup>":[124],"0.99,":[126],"outperforming":[128],"existing":[129],"methods.":[130],"experimental":[132],"setup":[133],"involves":[134],"10":[135],"categories":[136],"2000":[140],"sources,":[141],"sending":[142],"at":[144],"rate":[146],"512":[148],"Mbps":[149],"720":[151],"Mbps.":[152],"NeuralACT":[154,177],"framework":[155,186],"demonstrates":[156],"consistent":[157],"data,":[161],"maintaining":[162],"throughput":[165],"0.1338":[167],"Gbps":[168],"latency":[170],"0.039":[172],"s.":[173],"In":[174],"nutshell,":[176],"is":[178],"high-performing,":[180],"innovative,":[181],"analytics":[185],"capable":[187],"handling":[189],"exceptional":[193],"performance.":[194]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
