Management And Accounting Web

Expert Systems Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Expert Systems Main Page | Decision Theory Main Page

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abernethy, M. A., M. Horne, A. M. Lillis, M. A. Malina and F. H. Selto. 2005. A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research (June): 135-155.

Ackoff, R. L. 1955. Automatic management: A forecast and its educational implications. Management Science (October): 55-60. (JSTOR link).

Adam, A. 1998. Artificial Knowing: Gender and the Thinking Machine. Routledge.

Agrawal, A., J. S. Gans and A. Goldfarb. 2017. What to expect from artificial intelligence. MIT Sloan Management Review (Spring): 23-26.

Akerkar, R. and P. Sajja. 2009. Knowledge-Based Systems. Jones & Bartlett Publishers.

Akers, M. D. and G. L. Porter. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Allen, M. K. 1987. The Development of an Artificial Intelligence System for Inventory Management. Council of Logistics Management.

Arnold, V. 1998. Discussion of factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 95-97.

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312. (JSTOR link).

Bagranoff, N. A. 1999. Select your next system with high-tech tools. Strategic Finance (May): 75-79. (Discussion of decision support software available from a variety of vendors including software related internet sites).

Bailey, A. D. Jr., K. Hackenbrack, P. De and J. Dillard. 1987. Artificial intelligence, cognitive science, and computational modeling in auditing research: A research approach. Journal of Information Systems (Spring): 20-40.

Baker, W. M. and P. R. Witmer. 1997. Intelligent agents go to work for management accountants. Management Accounting (April): 32, 34-35.

Balwin-Morgan, A. 1993. The impact of expert system audit tools on auditing firms in the year 2001. A Delphi investigation. Journal of Information Systems (Spring): 16-34.

Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Bender, E. A. 1996. Mathematical Methods in Artificial Intelligence (IEEE Computer Society Press). Wiley-IEEE.

Berner, E. S. 1998. Clinical Decision Support Systems: Theory and Practice. Springer-Verlag.

Biggs, S., M. Selfridge and G. R. Krupka. 1993. A computational model of auditor knowledge and reasoning processes and the going-concern judgment. Auditing: A Journal of Practice and Theory (12 Supplement): 82-99.

Bharadwaj, A., V. Karan, R. K. Mahapatra, U. S. Murthy and A. S.Vinze. 1994. APX: An integrated knowledge based system to support audit planning. International Journal of Intelligent Systems in Accounting, Finance, and Management 3(3): 149-164.

Boer, G. B. and J. Livnat. 1990. Using expert systems to teach complex accounting issues. Issues in Accounting Education (Spring): 108-119.

Bothick, A. F. and O. D. West. 1987. Expert systems - A new tool for the professional. Accounting Horizons (March): 9-16.

Brown, C., E. J. Coakley and M. E. Phillips. 1995. Neural networks enter the world of management accounting. Management Accounting (May): 51-57. (Related to artificial intelligence).

Brown, C. E. and D. S. Murphy. 1990. The use of auditing expert systems in public accounting. Journal of Information Systems (Fall): 63-72.

Brown, C. E. and M. E. Phillips. 1990. Expert systems for management accountants. Management Accounting (January): 18-23.

Brown, D. L. and D. R. Jones. 1998. Factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 75-94.

Burden, D. J. H. 2009. Deploying embodied AI into virtual worlds. Knowledge-Based Systems (October): 540-544.

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526. (JSTOR link).

Castelluccio, M. 2017. Technology workbook: AI rising. Strategic Finance (March): 63-65.

Castelluccio, M. 2017. Technology workbook: Artificial intelligence in business. Strategic Finance (April): 55-57.

Causey, A. 1998. The Essence of Artificial Intelligence. Prentice-Hall PTR.

Chabris, C. E. 1987. Artificial Intelligence and Turbo Pascal/Book and Disk. Irwin Professional Publication.

Chan, K. H. and B. Dodin. 1986. A decision support system for audit-staff scheduling with precedence constraints and due dates. The Accounting Review (October): 726-734. (JSTOR link).

Chan, S. H., D. J. Lowe and L. J. Yao. 2008. The legal implications of auditors using a fraud decision aid vs. professional judgment. Journal of Forensic Accounting 9(1): 63-82.

Chaudhuri, S., U. Dayal, and V. Narasayya. 2011. An overview of business intelligence technology. Communications of the ACM 54(8), 88-98.

Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.

Chugh, R. and S. Grandhi. 2013. Why business intelligence? Significance of business intelligence tools and integrating BI governance with corporate governance. International Journal of E-Entrepreneurship and Innovation (IJEEI) 4 (2), 1-14.

Colvin, G. 2015. Humans Are Underrated: What High Achievers Know that Brilliant Machines Never Will. Portfolio/Penguin. (Contents and Summary).

Comunale, C. L. and T. R. Sexton. 2005. A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting (2): 1-16.

Cook, D. and S. Das. 2004. Smart Environments: Technology, Protocols and Applications (Wiley Series on Parallel and Distributed Computing). Wiley-Interscience.

Cormen, T. H., C. E. Leiserson, R. L. Rivest and C. Stein. 2009. Introduction to Algorithms, 3rd Edition. The MIT Press.

Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18. (JSTOR link).

Davenport, T. H. 2016. Rise of the strategy machines. MIT Sloan Management Review (Fall): 13-16.

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Davenport, T. H. and J. G. Harris. 2005. Automated decision making comes of age. MIT Sloan Management Review (Summer): 83-89.

Davenport, T. H. and J. Kirby. 2016. Just how smart are smart machines? MIT Sloan Management Review (Spring): 21-25.

Davenport, T. H. and S. Kudyba. 2016. Designing and developing analytics-based data products. MIT Sloan Management Review (Fall): 82-89.

David, J. S. , C. L. Dunn, W. E. McCarthy and R. S. Poston. 1999. The research pyramid: A framework for accounting information systems research. Journal of Information Systems 13(1): 7-30.

Dorr, P. M. Eining and J. E. Groff. 1988. Developing an accounting expert system decision aid for classroom use. Issues in Accounting Education (Spring): 27-41.

Dowling, C. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 122-126.

Dowling, C. and S. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8(2): 92-116.

Drew, J. 2017. Real talk about artificial intelligence and blockchain. Journal of Accountancy (July): 22-26, 28.

Duman, E. and M. H. Ozcelik. 2011. Detecting credit card fraud by genetic algorithm and scatter search. Expert Systems with Applications 38 (10): 13057-13063.

Durkin, J. 1998. Expert Systems: Design and Development. Macmillan College Division.

Ege, G. and W. G. Sullivan. 1990. Expert systems update. Management Accounting (January): 21. (Summary).

Eining, M. M. 1995. Discussion of the impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems (Spring): 19-22.

Eining, M. M. and P. B. Dorr. 1991. The impact of expert system usage on experiential learning in an auditing setting. Journal of Information Systems (Spring): 1-16.

Elbashir, M. Z., P. A. Collier and M. J. Davern. 2008. Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems 9(3): 135-153.

Gal, G. and P. Steinbart. 1987. Artificial intelligence and research in accounting information systems: Opportunities and issues. Journal of Information Systems (Fall): 54-62.

Gandhi, S. and E. Gervet. 2016. Now that your products can talk, what will they tell you? MIT Sloan Management Review (Spring): 49-50.

Giarratano, J. C. and G. D. Riley. 1998. Expert Systems: Principles and Programming. Course Technology.

Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen and M. A. Carree. 2011. Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior. International Journal of Accounting Information Systems 12(3): 206-224.

Gray, G. L., V. Chiu, Q. Liu and P. Li. 2014. The expert systems life cycle in AIS research: What does it mean for future AIS research? International Journal of Accounting Information Systems 15(4): 423-451.

Greer, W. R. Jr. and H. Rockness. 1987. Management decision support systems for medical group practice. Journal of Information Systems (Spring): 65-79.

Hagel, J. 2013. Why accountants should own big data. Journal of Accountancy (November): 20-21. (Business intelligence).

Harvard Business Review. 2017. AI's early conquests. Harvard Business Review (July/August): 30.

Harvard Business Review. 2017. Augmented reality in the real world. Harvard Business Review (November/December): 59.

Harvard Business Review. 2017. How does augmented reality work? Harvard Business Review (November/December): 58.

Häubl, G. and K. B. Murray. 2006. Double agents. MIT Sloan Management Review (Spring): 8-12.

Hoffman, R. 2016. Using artificial intelligence to set information free. MIT Sloan Management Review (Fall): 1-15.

Hogarth, R. M. and E. Soyer. 2015. Using simulated experience to make sense of big data. MIT Sloan Management Review (Winter): 49-54.

Hornik, S. and B. M. Ruf. 1997. Expert systems usage and knowledge acquisition: An empirical assessment of analogical reasoning in the evaluation of internal controls. Journal of Information Systems (Fall): 57-74.

Huerta, E., T. Glandon and Y. Petrides. 2012. Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. International Journal of Accounting Information Systems 13(4): 316-333.

Jackson, P. 1998. Introduction to Expert Systems (3rd Edition). Addison Wesley.

Jeacle, E. and C. Carter. 2011. In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organizations and Society 36(4-5): 293-309.

Johnson, B. G., F. Phillips and L. G. Chase. 2009. An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence. Journal of Accounting Education 27(1): 30-39.

Jones, D. R., D. Brown and P. Wheeler. 2001. The effect of justification type on agreement with a decision aid and judgment performance. Advances in Accounting Behavioral Research (4): 187-206.

Jones, M. T. 2008. Artificial Intelligence: A Systems Approach. Jones & Bartlett Publishers.

Kaufmann, M., P. Manolios and J. S. Moore. 2000. Computer-Aided Reasoning: An Approach (Advances in Formal Methods). Kluwer Academic Publishers.

King, M. and L. McAulay. 1991. A standard costing knowledge base: Building and using an expert system in management accounting education. Issues in Accounting Education (Spring): 97-111.

Klotz, F. 2016. Are you ready for robot colleagues? MIT Sloan Management Review (Fall): 60-65.

Koch, R. 2017. Technology workbook: Will artificial intelligence eliminate my job? Strategic Finance (September): 62-63.

Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.

Lee, M. T. and S. K. Widener. 2016. The performance effects of using business intelligence systems for exploitation and exploration learning. Journal of Information Systems (Fall): 1-31.

Levesque, H. J. and G. Lakemeyer. 2001. The Logic of Knowledge Bases. The MIT Press.

Lewis, B., M. D. Shields and S. M. Young. 1983. Evaluating human judgments and decision aids. Journal of Accounting Research (Spring): 271-285. (JSTOR link).

Liang, T. 1988. Expert systems as decision aids: Issues and strategies. Journal of Information Systems (Spring): 41-50.

Lowe, D. J., P. M. J. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202. (JSTOR link).

Malaescu, I. and S. G. Sutton. 2015. The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions. International Journal of Accounting Information Systems (17): 16-36.

Malcolm, R. E. 1966. Decision tables in accounting. The Accounting Review (July): 551-555. (JSTOR link). (An example using the cost-or-market rule).

Martens, B. J., K. P. Scheibe and P. K. Bergey. 2012. Supply chains in sub-Saharan Africa: A decision support system for small-scale seed entrepreneurs. Decision Sciences 43(5): 737-759.

Mascha, M. F. 2001. The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence. International Journal of Accounting Information Systems 2(2): 103-129.

Mascha, M. F. and G. Smedley. 2007. Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience. International Journal of Accounting Information Systems 8(2): 73-91.

Masuch, M. and P. LaPotin. 1989. Beyond garbage cans: An AI model of organizational choice. Administrative Science Quarterly 34(1): 38-67. (JSTOR link).

Mauldin, E. 2003. An experimental examination of information technology and compensation structure complementarities in an expert system context. Journal of Information Systems (Spring): 19-41.

McCarthy, W. E. and E. Outslay. 1989. An analysis of the applicability of artificial intelligence techniques to problem-solving in taxation domains. Accounting Horizons (June): 14-27.

McGhee, J. 1990. Knowledge-Based Systems for Industrial Control (I E E Control Engineering Series). Institution of Electrical Engineers.

Meinhart, W. A. 1966. Artificial intelligence, computer simulation of human cognitive and social processes, and management thought. The Academy of Management Journal 9(4): 294-307. (JSTOR link).

Michaelsen, R. H. 1988. Development of an expert computer system to assist the classification of estate tax returns. Accounting Horizons (December): 63-70.

Murphy, D. S. 1990. Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems (Fall): 18-35.

Murthy, U. S. and J. A. Swanson. 1992. Integrating expert systems and database technologies: An intelligent decision support system for investigating cost variances. Journal of Information Systems (Fall): 18-40.

Negnevitsky, M. 2001. Artificial Intelligence: A Guide to Intelligent Systems. Addison Wesley.

Newman, M. S. 1988. Computer-assisted professional competence. Accounting Horizons (March): 50-57.

O'Carroll, P. W., W. A. Yasnoff, W. M. Elizabeth, L. H. Ripp and E. L. Martin. 2002. Public Health Informatics and Information Systems. Springer-Verlag.

Odom, M. D. and P. B. Dorr. 1995. The impact of elaboration-based expert system interfaces on de-skilling: An epistemological issue. Journal of Information Systems (Spring): 1-17.

O'Leary, D. E. 2009. The impact of Gartner's maturity curve, adoption curve, strategic technologies on information systems research, with applications to artificial intelligence, ERP, BPM, and RFID. Journal of Emerging Technologies in Accounting (6): 45-66.

Pei, B. K. W., J. Paul and J. H. Reneau. 1994. The effects of judgment strategy and prompting on using rule-based expert systems for knowledge transfer. Journal of Information Systems (Spring): 21-42.

Phillips, M. E., C. E. Brown and N. L. Nielson. 1990. Using expert systems for personal financial planning. Management Accounting (September): 29-33.

Plumlee, D. 2001. Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”. International Journal of Accounting Information Systems 2(2): 125-129.

Power, D. J. 2002. Decision Support Systems: Concepts and Resources for Managers. Quorum Books.

Rahimikia, E., S. Mohammadi, T. Rahmani and M. Ghazanfari. 2017. Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems (25): 1-17.

Ransbotham, S., D. Kiron, P. Gerbert and M. Reeves. 2017. Reshaping business with artificial intelligence. MIT Sloan Management Review (Fall): 1-17.

Reiter, R. 2001. Knowledge in Action: Logical Foundations for Specifying and Implementing Dynamical Systems. The MIT Press.

Rose, J. M. 2002. Discussion of “Do tax decision support systems affect the accuracy of tax compliance decisions?” International Journal of Accounting Information Systems 3(3): 145-149.

Rose, J. M., A. M. Rose and B. McKay. 2007. Measurement of knowledge structures acquired through instruction, experience, and decision aid use. International Journal of Accounting Information Systems 8(2): 117-137.

Rose, J. M., B. A. McKay, C. S. Norman and A. M. Rose. 2012. Designing decision aids to promote the development of expertise. Journal of Information Systems (Spring): 7-34.

Russell, S. and P. Norvig. 2009. Artificial Intelligence: A Modern Approach, 3rd Edition. Prentice Hall.

Sangster, A. 1996. Expert system diffusion among management accountants: A U.K. perspective. Journal of Management Accounting Research (8): 171- 182.

Schalkoff, R. J. 2009. Intelligent Systems: Principles, Paradigms and Pragmatics. Jones & Bartlett Publishers.

Shortliffe, E. H. and L. M. Fagan. 2000. Medical Informatics: Computer Applications in Health Care and Biomedicine (Health Informatics.). Springer-Verlag.

Siegel, J. G. and J. K. Shim. 2003. The Artificial Intelligence Handbook: Business Applications. South-Western Educational Publishing.

Simon, H. A. 1990. Information technologies and organizations. The Accounting Review (July): 658-667. (JSTOR link).

Smedley, G. A. and S. G. Sutton. 2004. Explanation provision in knowledge-based systems: A theory-driven approach for knowledge transfer designs. Journal of Emerging Technologies in Accounting (1): 41-61.

Song, Q., S. H. Chan and A. M. Wright. 2017. The efficacy of a decision support system in enhancing risk assessment performance. Decision Sciences 48(2): 307-335.

Sriram, R. and P. Wheeler. 1998. Uncertainty handling in accounting expert systems: A comparison of alternative approaches to knowledge representation. Studies in Managerial and Financial Accounting (7): 163-186.

Steinbart, P. J. 1987. The construction of a rule-based expert system as a method for studying materiality judgments. The Accounting Review (January): 97-116. (JSTOR link).

Steinbart, P. J. and W. L. Accola. 1994. The effects of explanation type and user involvement on learning from and satisfaction with expert systems. Journal of Information Systems (Spring): 1-17.

Stout, D. E., M. J. Liberatore and T. F. Monahan. 1991. Decision support software for capital budgeting. Management Accounting (July): 50-53.

Sullivan, W. G. and J. M. Reeve. 1988. Xventure: Expert systems to the rescue. Management Accounting (October): 51-58. (Related to investments in new technology).

Sun, T. and M. A. Vasarhelyi. 2017. Deep learning and the future of auditing: How an evolving technology could transform analysis and improve judgment. The CPA Journal (June): 24-29. (Deep learning, a cutting-edge use of artificial intelligence).

Sundarraj, R. P. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 110-112.

Sutton, S. G., M. Holt and V. Arnold. 2016. "The reports of my death are greatly exaggerated" - Artificial intelligence research in accounting. International Journal of Accounting Information Systems (22): 60-73.

Truemper, K. 2004. Design of Logic-based Intelligent Systems. Wiley Interscience.

Turban, E., J. E. Aronson and T. Liang. 2004. Decision Support Systems and Intelligent Systems (7th Edition). Prentice-Hall.

Turban, E., R. Sharda and D. Delen. 2010. Decision Support and Business Intelligence Systems, 9th Edition. Prentice Hall.

Van De Velde, R. and P. Degoulet. 2003. Clinical Information Systems: A Component-Based Approach (Health Informatics). Springer-Verlag.

Vasarhelyi, M. A. 2013. Editorial. Formalization of standards, automation, robots, and IT governance. Journal of Information Systems (Spring): 1-11.

Vazsonyi, A. 1965. Automated information systems in planning, control and command. Management Science (February): B2-B41. (JSTOR link).

Vinze, A. S., V. Karan and U. S. Murthy. 1991. A generalizable knowledge-based framework for audit planning expert systems. Journal of Information Systems (Fall): 78-91.

Watson, I. D. 1997. Applying Case-Based Reasoning: Techniques for Enterprise Systems. Morgan Kaufmann.

Wheeler, P. and D. R. Jones. 2006. The effects of attitudinal ambivalence and exploratory switching behavior on the use of two decision aids. International Journal of Accounting Information Systems 7(3): 251-271.

Wheeler, P. and U. Murthy. 2011. Experimental methods in decision aid research. International Journal of Accounting Information Systems 12(2): 161-167.

Wheeler, P. R. and V. Arunachalam. 2008. The effects of decision aid design on the information search strategies and confirmation bias of tax professionals. Behavioral Research In Accounting 20(1): 131-145.

Wilson, H. J., P. R. Daugherty and N. Morini-Bianzino. 2017. The jobs that artificial intelligence will create: A global study finds several new categories of human jobs emerging, requiring skills and training that will take many companies by surprise. MIT Sloan Management Review (Summer): 14-16.

Young, R. M. 1994. Discussion of the effects of explanation type and user involvement on learning from and satisfaction with expert systems. Journal of Information Systems (Spring): 18-20.

Zhuk, J. 2004. Integration-Ready Architecture and Design: Software Engineering with XML, Java, .NET, Wireless, Speech, and Knowledge Technologies. Cambridge University Press.