Using an Expert Systems Based Decision Aid in Accounting Information Systems

Authors

  • Patrick B. Dorr
  • Martha M. Eining
  • James E. Groff

Abstract

Accountants have shown considerable interest in adapting expert systems for use in accounting practice. Accounting courses have not vet integrated this material into the accounting curriculum. In this paper, we suggest a method which can be used to develop an accounting expert system decision aid for classroom use. We compare the effects of using an expert systems based decision aid with a more traditional decision aid (a check list) accounting information systems classes. Our evidence indicates that the expert systems decision aid was a more effective learning aid than was the checklist. The students found it to be easy to use and helpful in learning the internal control concepts being presented.

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Published

1988-03-09