IDEAS home Printed from https://ideas.repec.org/a/wly/isacfm/v1y1992i1p41-52.html
   My bibliography  Save this article

Case‐based Reasoning and Multiple‐agent Systems for Accounting Regulation Systems with Extensions

Author

Listed:
  • Daniel E. O'Leary

Abstract

One of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule‐based expert systems. In those systems, general heuristic knowledge was captured using ‘if … then …’ rules in order to model particular decision processes. Recent developments in artificial intelligence have focused on case‐based reasoning (CBR) and multiple‐agent intelligent systems (MAIS). The ideas behind CBR are that ‘if it worked once then remember to use it again’ and ‘if it did not work before, then remember to not use it again‘. MAIS assumes that many organizational systems can be treated as computational models of multiple‐interacting intelligent agents. Typically, solutions may be derived using some form of negotiations between agents to accomplish single global or separate individual interacting goals. This paper argues that many accounting regulation judgment processes can be modeled using CBR and MAIS. As a result, it summarizes some examples of both CBR and MAIS useful in accounting regulation and extends those to other accounting applications. In addition, it describes the results of some previously developed systems that employ CBR or MAIS.

Suggested Citation

  • Daniel E. O'Leary, 1992. "Case‐based Reasoning and Multiple‐agent Systems for Accounting Regulation Systems with Extensions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 1(1), pages 41-52, January.
    • Handle: RePEc:wly:isacfm:v:1:y:1992:i:1:p:41-52
    DOI: 10.1002/j.1099-1174.1992.tb00006.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/j.1099-1174.1992.tb00006.x
    Download Restriction: no
    File URL: https://libkey.io/10.1002/j.1099-1174.1992.tb00006.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Thomas W. Malone, 1987. "Modeling Coordination in Organizations and Markets," Management Science, INFORMS, vol. 33(10), pages 1317-1332, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Barrie R. Nault & Rajeev K. Tyagi, 2001. "Implementable Mechanisms to Coordinate Horizontal Alliances," Management Science, INFORMS, vol. 47(6), pages 787-799, June.
    2. Hilal Atasoy & Rajiv D. Banker & Paul A. Pavlou, 2016. "On the Longitudinal Effects of IT Use on Firm-Level Employment," Information Systems Research, INFORMS, vol. 27(1), pages 6-26, March.
    3. Kirn, Stefan, 1995. "Organisational intelligence and distributed AI," Arbeitsberichte des Instituts für Wirtschaftsinformatik 40, University of Münster, Department of Information Systems.
    4. Nagy, A., 2009. "Adoption of interorganizational information systems : The adoption position model," Other publications TiSEM af471297-bf03-43bf-88c1-4, Tilburg University, School of Economics and Management.
    5. Nguyen Thi Nha Trang & Thanh-Thuy Nguyen & Hong V. Pham & Thi Thu Anh Cao & Thu Huong Trinh Thi & Javad Shahreki, 2022. "Impacts of Collaborative Partnership on the Performance of Cold Supply Chains of Agriculture and Foods: Literature Review," Sustainability, MDPI, vol. 14(11), pages 1-28, May.
    6. Edoardo Mollona & Andrea Marcozzi, 2009. "FirmNet: the scope of firms and the allocation of task in a knowledge-based economy," Computational and Mathematical Organization Theory, Springer, vol. 15(2), pages 109-126, June.
    7. Margherita, Alessandro & Elia, Gianluca & Klein, Mark, 2021. "Managing the COVID-19 emergency: A coordination framework to enhance response practices and actions," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
    8. Rudolf Vetschera, 2004. "Behavioral uncertainty and investments in cooperative relationships," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 25(1), pages 17-27.
    9. Müller, R.A.E., 1999. "Digital vernetzte Unternehmen: Entwicklungstendenzen und ihre Bedeutung für die Agrarökonomie," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 35.
    10. Julie Smith David & Yuhchang Hwang & Buck K. W. Pei & J. Hal Reneau, 2002. "The Performance Effects of Congruence Between Product Competitive Strategies and Purchasing Management Design," Management Science, INFORMS, vol. 48(7), pages 866-885, July.
    11. Stefan Kirn, 1995. "Cooperative Knowledge Processing: The Key Technology for Future Organizations," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 4(4), pages 223-244, December.
    12. da Silveira, Giovani J.C., 2014. "An empirical analysis of manufacturing competitive factors and offshoring," International Journal of Production Economics, Elsevier, vol. 150(C), pages 163-173.
    13. Annika Lorenz & Michael Raven & Knut Blind, 2019. "The role of standardization at the interface of product and process development in biotechnology," The Journal of Technology Transfer, Springer, vol. 44(4), pages 1097-1133, August.
    14. Kim, Sung Min & Mahoney, Joseph T., 2002. "Mutual Commitment to Support Exchange: Specific IT System as a Substitute for Managerial Hierarchy," Working Papers 02-0115, University of Illinois at Urbana-Champaign, College of Business.
    15. Malone, Thomas W. & Crowston, Kevin., 1993. "The interdisciplinary study of coordination," Working papers 3630-93. CCSTR ; #157., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    16. Andras Pete & David L. Kleinman & Krishna R. Pattipati, 1993. "Tasks and Organizations: A Signal Detection Model of Organizational Decision Making," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(4), pages 289-303, December.
    17. Heide, Jan B. & Stump, Rodney L., 1995. "Performance implications of buyer-supplier relationships in industrial markets : A transaction cost explanation," Journal of Business Research, Elsevier, vol. 32(1), pages 57-66, January.
    18. Keith S. Decker & Victor R. Lesser, 1993. "Quantitative Modeling of Complex Environments," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(4), pages 215-234, December.
    19. Sariyah Adam & Mohamad Sattar Rasul & Ruhizan Mohamad Yasin & Norhayati Yahaya & Natasha Dora Muridan, 2017. "Effective Elements of Industry-Training Center Collaboration in National Dual Training Systems (NDTS) Program," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 1200-1212, November.
    20. Varghese P. George, 2013. "A Communication-Focused Model For Learning And Education," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 5(2), pages 117-130.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:isacfm:v:1:y:1992:i:1:p:41-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.interscience.wiley.com/jpages/1099-1174/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.