MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01791nab a2200265Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20221123182158.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
O'Leary, Daniel E. |
| 245 1# - TITLE STATEMENT |
|---|
| Title |
Crowdsourcing tags in accounting and finance : |
| Remainder of title |
review, analysis, and emerging issues / |
| Statement of responsibility, etc. |
Daniel O'Leary |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc. |
2015. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type code |
volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Journal of Emerging Technologies in Accounting |
| Number of part/section of a work |
12, page 93-115 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This paper examines the use of crowdsourcing informal and discretionary tags in accounting and finance. Crowd-provided tags employ short amounts of text to capture some characteristic(s) of documents, messages, financial information, and other objects. Increasingly, tagging is being used in systems for knowledge management, including facilitating search and categorization. The paper reviews previous research on tagging, summarizes accounting applications of crowdsourced tags, investigates problems associated with using crowdsourced tags in accounting, and generates a number of potential research issues. Empirical analysis of Delicious and Twitter data are used to illustrate some of the concepts associated with the emerging technology of crowdsourced tags in accounting and finance. Empirical analysis finds that users provide different tags for the same concept, potentially making it difficult to use tags for search purposes. In addition, users appear to generate redundant tags, with many tags simply capturing object title information. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Crowdsourcing. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tagging. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Folsonomies. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tagsonomies. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Articles |
| Source of classification or shelving scheme |
Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Cataloger's initials, CIN (RLIN) |
78173 |
| First Date, FD (RLIN) |
136536 |
