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“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting

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  • Sutton, Steve G.
  • Holt, Matthew
  • Arnold, Vicky

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 30years. 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.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:ijoais:v:22:y:2016:i:c:p:60-73
    DOI: 10.1016/j.accinf.2016.07.005
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    References listed on IDEAS

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    1. 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.
    2. Daniel E. O'Leary, 2007. "Knowledge representation of rules: a note," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 73-84, January.
    3. Carlin Dowling & Stewart a. Leech, 2014. "A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 230-252, March.
    4. 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.
    5. 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.
    6. Daniel E. O'Leary & Paul R. Watkins, 1992. "Integration of Intelligent Systems and Conventional Systems: Requirements for Co‐ordinating Multiple Agents for Diagnostic Decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 1(2), pages 135-145, May.
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