The expert systems life cycle in AIS research: What does it mean for future AIS research?

Glen L. Gray, Victoria Chiu, Qi Liu and Pei Li

International Journal of Accounting Information Systems, 2014, vol. 15, issue 4, 423-451

Abstract: Accounting information system (AIS) is the intersection of the accounting domains and the computer science and information systems domains. Periodically, new technology emerges that generates a new AIS research to explore the application of that technology to the accounting domains. AIS researchers compete with researchers in information systems, computer science, electrical engineering, plus other technology-related disciplines. AIS researchers are also frequently competing with the organizations (e.g., accounting firms) that have resources that far exceed academic resources. This paper explores the life cycle of expert systems research by accounting researchers to provide general insights into the roles of accounting researchers in technology domains. From 1980 through 2011, 315 accounting-related expert systems papers were published. Those publications generally transitioned through the industry life cycle stages. The peak years were the early 1990s. Although most of the expert system publications appeared in AIS-oriented publications, by the 2005–2011 timeframe, a little more than 50% appeared in non-system journals. There were 387 unique authors involved in writing the 315 articles. Interestingly, 20 (5.2%) authors wrote 58% of the papers and 311 (80.4%) authors wrote just one paper. In the practice community, Brown (1991) listed 43 expert systems in use or under development at the Big 6. Any use of expert systems in the firms ended in the late 1990s.

Keywords: Expert systems; Research life cycle (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1467089514000359
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:15:y:2014:i:4:p:423-451

DOI: 10.1016/j.accinf.2014.06.001

Access Statistics for this article

International Journal of Accounting Information Systems is currently edited by S.V. Grabski

More articles in International Journal of Accounting Information Systems from Elsevier
Bibliographic data for series maintained by Catherine Liu ().