W kierunku inteligentnych systemów analizy finansowej w zarządzaniu małym i średnim przedsiębiorstwem
Towards „intelligent” financial analysis in the management of small and medium-sized enterprises

Summary/Abstract: The aim of the paper is to present the possibilities of extending the „intelligence” of financial analysis systems designed for managers of small and medium-sized enterprises (SMEs). The paper first presents the 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 modeling managerial knowledge in respect of financial analysis are discussed. In the last section the authors depict a research experiment that was conducted using eye-tracking, focusing on technical terms, content and knowledge that can be obtained thanks to this study. In the research experimental methodology was applied based on actual financial data, using the Bilander’s BINOCLE and eye-tracking software Tobii StudioTM by Tobii.

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