The Impact of the Introduction of an Expert System on a Public Accounting Organization

Little research has addressed the effects of the introduction of an expert system on an organization. This study uses an embedded, multiple case study design to investigate the changes that occurred in the technology, structure, and culture of a public accounting organization when an expert system was introduced. The system of interest was Coopers & Lybrand's ExperTAX and three Coopers & Lybrand field offices served as case sites. Evidence was gathered from two departments (audit and tax) and three levels (staff, manager, and partner) at each site. The major source of evidence was personal interviews with Coopers & Lybrand personnel. Analysis of the evidence included a comparison of each site pre- and post-system introduction and comparisons of the impacts across sites. The analysis of the evidence indicated that changes related to the introduction of ExperTAX did occur. However, the majority of the changes were associated not only with the design features of the system but also with the scope of the system and the guidelines issued for its use. © 1996 Wiley Periodicals, Inc.