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Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme

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  • Carol E. Brown

Abstract

This paper compares and contrasts a paper by Shanker, Nilakanta, and Norris (1992) that quantitatively analyzes citations with Brown (1989). The analytical approach used by Shanker et al. is discussed in light of the background and limitations of the original study, the accounting classification scheme used for the analysis, and classification differences caused by either authors classifying their own articles or someone else classifying the articles based on abstracts. An alternative accounting classification scheme is presented that uses four dimensions to describe and organize the discipline of accounting: accounting tasks, domain, organization type, and service provider. In this context, a number of representative accounting expert systems are classified and discussed. Recommendations are suggested for further research.

Suggested Citation

  • Carol E. Brown, 1992. "Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 1(3), pages 221-231, September.
    • Handle: RePEc:wly:isacfm:v:1:y:1992:i:3:p:221-231
    DOI: 10.1002/j.1099-1174.1992.tb00023.x
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    Cited by:

    1. Carol E. Brown & Uma G. Gupta, 1994. "Applying Case‐Based Reasoning to the Accounting Domain," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 205-221, August.
    2. Carol E. Brown & Norma L. Nielson & Mary Ellen Phillips, 1993. "Evaluating Expert Systems in a Financial Domain: A Study Demonstrating Issues in Case Selection, Validation Standards and Evaluator Bias," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(2), pages 81-99, April.

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