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The expert systems life cycle in AIS research: What does it mean for future AIS research?

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  • Gray, Glen L.
  • Chiu, Victoria
  • Liu, Qi
  • Li, Pei

Abstract

Accounting information system (AIS) is the intersection of the accounting domains and the computer science and information systems domains. Periodically, new technology emerges that generates a new AIS research to explore the application of that technology to the accounting domains. AIS researchers compete with researchers in information systems, computer science, electrical engineering, plus other technology-related disciplines. AIS researchers are also frequently competing with the organizations (e.g., accounting firms) that have resources that far exceed academic resources. This paper explores the life cycle of expert systems research by accounting researchers to provide general insights into the roles of accounting researchers in technology domains. From 1980 through 2011, 315 accounting-related expert systems papers were published. Those publications generally transitioned through the industry life cycle stages. The peak years were the early 1990s. Although most of the expert system publications appeared in AIS-oriented publications, by the 2005–2011 timeframe, a little more than 50% appeared in non-system journals. There were 387 unique authors involved in writing the 315 articles. Interestingly, 20 (5.2%) authors wrote 58% of the papers and 311 (80.4%) authors wrote just one paper. In the practice community, Brown (1991) listed 43 expert systems in use or under development at the Big 6. Any use of expert systems in the firms ended in the late 1990s.

Suggested Citation

  • Gray, Glen L. & Chiu, Victoria & Liu, Qi & Li, Pei, 2014. "The expert systems life cycle in AIS research: What does it mean for future AIS research?," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 423-451.
    • Handle: RePEc:eee:ijoais:v:15:y:2014:i:4:p:423-451
    DOI: 10.1016/j.accinf.2014.06.001
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    References listed on IDEAS

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    1. O'Leary, Daniel E., 2008. "Gartner's hype cycle and information system research issues," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 240-252.
    2. Emilio Boulianne & Charles H. Cho, 2009. "The Rise And Fall Of Webtrust," Post-Print halshs-00459412, HAL.
    3. Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2008. "Exploiting comparative advantage: A paradigm for value added research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 202-215.
    4. Boulianne, Emilio & Cho, Charles H., 2009. "The rise and fall of WebTrust," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 229-244.
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    Cited by:

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    2. Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021. "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 45-58.
    3. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    4. Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.
    5. Ratzinger-Sakel, Nicole V.S. & Gray, Glen L., 2015. "Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 77-103.
    6. Sutton, Steve G. & Holt, Matthew & Arnold, Vicky, 2016. "“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 60-73.
    7. Desai, Vikram & Bucaro, Anthony C. & Kim, Joung W. & Srivastava, Rajendra & Desai, Renu, 2023. "Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    8. Evangelos Liaras & Michail Nerantzidis & Antonios Alexandridis, 2024. "Machine learning in accounting and finance research: a literature review," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1431-1471, November.
    9. Khalid Al-Bakoaa, Abdul Rahman, 2022. "Design Expert System for Auditing Financial Accounts," Technium Business and Management, Technium Science, vol. 2(1), pages 45-53.
    10. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    11. Krieger, Felix & Drews, Paul & Velte, Patrick, 2021. "Explaining the (non-) adoption of advanced data analytics in auditing: A process theory," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    12. Chiu, Victoria & Liu, Qi & Muehlmann, Brigitte & Baldwin, Amelia Annette, 2019. "A bibliometric analysis of accounting information systems journals and their emerging technologies contributions," International Journal of Accounting Information Systems, Elsevier, vol. 32(C), pages 24-43.

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    Keywords

    Expert systems; Research life cycle;

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