Keywords

process mining, event logs, data generation, data analytics

Abstract

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of duties issues, internal control violations, operational inefficiencies, and fraudulent behavior. We validate this tool with professionals and academics. Both groups believe the tool will be beneficial for both practitioners and academic audiences.

Original Publication Citation

Hawkins, S. R., S. L. Summers, and D. A. Wood. 2023. The development of the Process Mining Event Log Generator (PMELG) tool. Accounting Horizons, 37 (4): 85-95. DOI: 10.2308/HORIZONS-2022-153.

Document Type

Peer-Reviewed Article

Publication Date

2023

Publisher

Accounting Horizons

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Download

Included in

Accounting Commons

Share

COinS