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Applying Case‐Based Reasoning to the Accounting Domain

Author

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  • Carol E. Brown
  • Uma G. Gupta

Abstract

Case‐Based Reasoning (CBR) is rapidly emerging as a rich and powerful artificial intelligence approach that can overcome some inherent weaknesses of traditional expert system technology. Several successful CBR systems have been developed in a variety of fields and CBR applications are beginning to emerge in accounting research and practice as well. As sophisticated and user‐friendly CBR shells emerge, CBR is more likely to be used to solve complex, real‐world problems. This paper provides a broad overview of case‐based systems and the principles on which the field is founded. Accounting applications of case‐based reasoning and future research issues are identified.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:isacfm:v:3:y:1994:i:3:p:205-221
    DOI: 10.1002/j.1099-1174.1994.tb00066.x
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    References listed on IDEAS

    as
    1. Sycara, Katia P., 1990. "Negotiation planning: An AI approach," European Journal of Operational Research, Elsevier, vol. 46(2), pages 216-234, May.
    2. 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.
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    Cited by:

    1. Li, Hui & Sun, Jie, 2009. "Hybridizing principles of the Electre method with case-based reasoning for data mining: Electre-CBR-I and Electre-CBR-II," European Journal of Operational Research, Elsevier, vol. 197(1), pages 214-224, August.

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