Expert System Use and the Development of Expertise in Auditing: A Preliminary Investigation
David S. Murphy
accounting students enrolled in a senior level accounting course participated
in an experiment examining the effect of expert system use on the development
of expertise among novices. The subjects were randomly assigned to one
of three treatment groups (expert system with explanations, expert system
without explanations, and nonautomated practice aid) where they completed
a series of learning exercises with one of three decision aids. The development
of two components of expertise were then measured. Expert system use adversely
affected the performance of the subjects in the two expert system treatment
groups on a posttest designed to measure the development of semantic memory.
Nonexpert system users performed significantly better than the subjects
who used the expert system with explanations on a decision case designed
to measure the development of semantic and episodic memory. Significant
differences in subject performance across treatment groups were not found
in a task designed to measure analogical transfer.