The use of artificial intelligence in accounting

The purpose of this chapter is to review the work that has been done to date in the area of artificial intelligence and expert systems in accounting. Currently, there are few applications that have been implemented commercially and only a few prototype expert sys­ tems that have been developed. This chapter summarizes those systems, reviews the knowledge base and inference engine of those applications, and compares those systems to each other and to expert systems in medicine and mineral exploration. Finally, this chapter summarizes some limitations and provides some exten­ sions of expert systems in accounting.