Expert Systems, Artificial Intelligence, and Accounting

Abstract

Abstract Expert systems fall within the realm of artificial intelligence, a realm that includes such issues as robotics, pattern recogition, and natural language processing as well as expert systems. The study of expert systems can be done in the context of a specific subject. In this article, the potential applications in accounting that may be served by an expert system are outlined and evaluated conceptually. Potential application domains examined include tax, auditing, financial modeling, managerial decisionmaking, personnel selection, accounting education and training, and decision reinforcement.