Towards „intelligent” financial analysis in the management of small and medium-sized enterprises

Abstract

The aim of the paper is to present the possibilities of extending the „intelligence” of financial analysissystems designed for managers of small and medium-sized enterprises (SMEs). The paper first presentsthe question of obtaining analytical information which is essential for supporting managerial decisions,particularly with regard to SMEs. Next, the nature and use of ontologies as well as eye-tracking in modelingmanagerial knowledge in respect of financial analysis are discussed. In the last section the authorsdepict a research experiment that was conducted using eye-tracking, focusing on technical terms, contentand knowledge that can be obtained thanks to this study. In the research experimental methodology wasapplied based on actual financial data, using the Bilander’s BINOCLE and eye-tracking software TobiiStudioTM by Tobii.

Keywords

• małe i średnie przedsiębiorstwa
• analiza finansowa
• eye-tracking
• systemy inteligentne
• ontologia
• financial analysis