An Exploratory Analysis of Accounting Expert System Abstracts

Gopal Shanker, Sree Nilakanta and Dan Norris

Intelligent Systems in Accounting, Finance and Management, 1992, vol. 1, issue 3, 207-220

Abstract: A classification scheme was developed to show trends and categorize articles on accounting expert systems (AES) which were written during the period 1977 to 1989 and abstracted in Brown (1989). The analysis shows that the number of articles on AES has been burgeoning since 1985. The number of introductory articles has declined, as authors have assumed reader familiarity with expert systems concepts. Research in all areas of accounting has been increasing and a wide range of issues in AES has been covered, but with an increasing emphasis on tax and auditing, perhaps due to the influence of large management consulting/accounting firms. Finally, for most subcategories within AES, the focus of the articles along the ES dimension has been on the prototyping and working model stages of development.

Date: 1992
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1002/j.1099-1174.1992.tb00022.x

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:wly:isacfm:v:1:y:1992:i:3:p:207-220

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1099-1174

Access Statistics for this article

More articles in Intelligent Systems in Accounting, Finance and Management from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().