Measurement of Accounting Information Accessibility and Understandability based on Distance of Information-state Transition Theory
DOI:
https://doi.org/10.54691/bcpbm.v13i.98Keywords:
Accounting Information; Accessibility; Distance of Information-state Transition; XBRL; Accounting Information Architecture.Abstract
With the advent of the era of big data, the problem of information selection and decision efficiency becomes more and more important under the network environment. Accounting information is an important economic information resource, but it has been facing the dilemma between the usefulness and useable. Based on the theory of Distance of Information-state Transition, this paper describes several concepts related to information distance, discusses key issues such as target state information, state chain, transition probability, measurement rules and determine standards, analyzes the influence of information retrieval, social tagging, recommendation system and information navigation on information distance. Based on the measurement of accounting information acquisition and knowledge acquisition, this paper studies the optimization of information distance in the network environment, which provides theoretical support and practical reference for the realization of effective accounting information utilization and information architecture
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