The Definition and Diffusion of Expert Systems: An Empirical Survey of Belgian External Audit Firms

Carine Van den Acker and Jan Vanthienen

Intelligent Systems in Accounting, Finance and Management, 1995, vol. 4, issue 3, 205-220

Abstract: This paper reports empirical results on the definition and diffusion of expert systems (ESs). The findings are based on a questionnaire that was sent to Belgian external audit firms in June 1993. Audit firms were chosen as the questionnaire's target group because another part of the survey was aimed at gathering information concerning the audit of ESs. The definition section deals with the importance of several ES characteristics as seen by the sample of practitioners. Results are compared with opinions from theoretical literature and reveal significant differences. The section on diffusion of ESs is intended to provide an indication of the extent of development and usage of ESs in todays business life. On the basis of the sample of audit firms that reported on their auditees' situations, diffusion rates are rather low. Each of these sections is introduced by a short literature review. As both sections are largely based on the results of a survey, relevant details are included in the first section.

Date: 1995
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https://doi.org/10.1002/j.1099-1174.1995.tb00092.x

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