Artificial intelligence and expert systems in accounting databases: survey and extensions

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The purpose of this paper is to survey and extend the use of Artificial Intelligence and expert systems in accounting database.. The paper elicits a number of concerns often voiced about accounting databases. The use of Artificial Intelligence and expert system is investigated as a basis to mitigate those problems. The literature is surveyed and extended. Demons and objects are found to be useful devises to facilitate the organization, storage and application of intelligence for accounting database systems. Models for their use are presented.

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论文评审过程:Available online 14 February 2003.

论文官网地址:https://doi.org/10.1016/0957-4174(91)90095-V