“the Reports of My Death Are Greatly Exaggerated”—expert Systems Research in Accounting
نویسندگان
چکیده
Gray et al. (2014) examined the productivity of expert systems/artificial intelligence research in accounting and came to the conclusion that both research on and practice use of expert systems/artificial intelligence had waned since the late 1990s. In our study, we reconsider these findings based on a broader view that is ‘artificial intelligence’ centric versus ‘expert systems’ centric. The results show that while there was a bit of a lull in the late 1990s, artificial intelligence research in accounting has continued to steadily increase over the past 30 years. Further consideration of artificial intelligence techniques as embedded modules in integrated audit support systems further suggest that use by practice continues to be robust. Based on these findings, we make a call for much more research on the usability, and use, of artificial intelligence techniques in accounting domains. Contrary to earlier perceptions, the research domain remains vibrant and holds great potential for AIS researchers to take a leadership role in advancing the field.
منابع مشابه
The Reports of My Death Have Been Greatly Exaggerated – An Internal Combustion Engine’s Story
Internal combustion (IC) engines have been around for more than 150 years and helped usher in the industrial age. With the rapid change of technology in the world today, one might suspect that IC engines will soon be a thing of the past, replaced by newer, better technologies. While no one knows the answer yet, a strong case can still be made for the future of the IC engine. Research and develo...
متن کاملDeveloping an Expert System for Diabetics Treatment Advices
Today, expert systems are widely applied in medicine for prognosis, diagnosis, checkup, and treatment of various kinds of diseases. A comprehensive system for the checkup and treatment of different types of diabetes is still lacking. This paper reports development of such a system, its validation, and its utility in facilitating medical decision-making and supporting self-care.
متن کاملDesigning an Expert System for Credit Rating of Real Customers of Banks Using Fuzzy Neural Networks
Currently, in Iran's banking system, non-repayment of facilities has become one of the biggest issues, and due to the lack of a proper system for proper allocation of facilities, they face a number of problems, including the problem of allocation of loans, the problem of failure to repay loans Of the central bank, or the amount of facilities increased from the amount of reimbursement. The solut...
متن کامل