SYNOPSIS:

The accounting profession and accounting Systems researchers have shown increasing interest in the area of expert systems (ES). This interest has primarily focused on the application of artificial intelligence to the subjective decision-making environment of financial statement auditing. The majority of ES developed to date, however, have had minimal acceptance from practicing accountants. This paper presents an evaluative framework for identifying the knowledge representation (KR) technique which is most applicable for the selected problem domain. Several implications for future artificial intelligence/expert systems research are subsequently discussed.