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Tepper School of Business  ›  Accounting AI Research Lab  ›  Research  ›  Quantifying Accounting Structure

Quantifying Accounting Structure

Jan 2023 to present

We develop computational tools, inspired by Claude Shannon's entropy concept, to capture and quantify the graph properties of the classified bookkeeping records.

  • Principal Participants: Pierre Liang, Jane Pyo, Gaoqing Zhang, Nan Li (University of Minnesota)
  • Sponsors: Tepper School Center for Intelligent Business (CIB), PNC Center, Marsha and Marvin Goodfriend Trust, Quantinno Capital Management

Output

2024
2025

Outreach

Output

  • Three Entropy Measures of Double-Entry Bookkeeping Graph Classification Structure
  • Academic Paper: Accounting Graph Entropy (AGE)
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