The Impact of Expert Systems in Accounting: System Characteristics, Productivity and Work Unit Effects

Robert M. O'Keefe, Daniel O'Leary, Douglas Rebne and Q. B. Chung

Intelligent Systems in Accounting, Finance and Management, 1993, vol. 2, issue 3, 177-189

Abstract: Using a framework derived from Perrow, we have investigated the impact of expert systems in accounting at the work unit level. The results of a survey are presented. Information on 36 implemented systems was collected from participants at two recent workshops on artificial intelligence in accounting and business. A number of commonly suggested advantages of expert systems are observed. We find some significant differences between variables for the two major application areas in accounting, namely tax and auditing. This suggests that where benefits arise from differs depending upon the underlying task domain.

Date: 1993
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https://doi.org/10.1002/j.1099-1174.1993.tb00041.x

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