Using anthropological interview strategies to enhance knowledge acquisition

摘要

Knowledge engineering is the “bottleneck” in expert systems (ES) development that has prevented widespread ES application. The bottleneck problem is exacerbated by a lack of specific information in published accounting research and accounting information texts describing specific knowledge elicitation activities. That lack of information adversely impacts the ability to develop cost effective ES. A review from the social sciences indicates that knowledge elicitation has been well developed by anthropologists and ethnologists. Application of anthropological interview strategies can overcome this “bottleneck.” Ford and Wood (1992) developed a strategy fof knowledge elicitation based on their research into anthropology and ethnology. Ford and Wood's (1992) four phase strategy addresses the issues of knowledge organization, problem representation, problem solving strategies, and tacit knowledge to improve the elicitation process. This four phase interviewing strategy was applied to an accounting and finance environment and a prototype ES was developed. Examples of the questions used to perform each knowledge elicitation task are presented along with a description of the controls used to assure accuracy in developing the related knowledge base. Using this elicitation strategy, allows one to overcome many of the problems previously identified with knowledge elicitation.