“The Reports Of My Death Are Greatly Exaggerated”—Artificial Intelligence Research In Accounting

Keywords

Accounting; Artificial intelligence; Audit; Expert systems; Knowledge based systems; Machine learning

Abstract

Gray et al. (2014) examined the productivity of expert systems/artificial intelligence research in accounting and came to the conclusion that both research on and practice use of expert systems/artificial intelligence had waned since the late 1990s. In our study, we reconsider these findings based on a broader view that is ‘artificial intelligence’ centric versus ‘expert systems’ centric. The results show that while there was a bit of a lull in the late 1990s, artificial intelligence research in accounting has continued to steadily increase over the past 30 years. Further consideration of artificial intelligence techniques as embedded modules in integrated audit support systems also suggest that use by practice continues to be robust. Based on these findings, we make a call for much more research on the usability, and use, of artificial intelligence techniques in accounting domains. Contrary to earlier perceptions, the research domain remains vibrant and holds great potential for AIS researchers to take a leadership role in advancing the field.

Publication Date

9-1-2016

Publication Title

International Journal of Accounting Information Systems

Volume

22

Number of Pages

60-73

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1016/j.accinf.2016.07.005

Socpus ID

84992205897 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84992205897

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