This section was formed from a series of expert system related workshops that were run, at different times and combinations, by Professors Dan O'Leary (USC), Paul Watkins (then of USC) and Carol Brown (Oregon State University) during the late 1980s (started 1987) and early 1990's. These workshops focused on artificial intelligence applications in accounting, auditing and taxation.
This period was marked by exciting innovations in technologies including expert systems, neural networks, genetic algorithms, case-based reasoning and closely related topics. These workshops successfully brought together many of the leading researchers from around the world to discuss their projects in these domains.
Together these events were instrumental in supporting significant steps forward in these area of research in their period of particular innovation in the 1990's, and were the starting point for many others to get involved in this exciting area of research.
The perceived need for a section of the American Accounting Association to address these topic areas was expressed during these workshops and a section (AI/Expert Systems section as then called) was proposed and formed in 1991/2 following the work of, amongst others, Professor Ed Blocher. [NB Ed has kindly agreed to write a fuller history of the section to be provided here in the near future]
At the end of the 20th century many new technological innovations were beginning to have an effect on this domain of accounting research and therefore the section's interests were widening - while often still applying many of the same research methods and methodologies that had been successfully used in the AI/ES era. The section therefore changed it's name to the AI/Emerging Technologies (AIET) section in August 1998 to reflect these additional interests of many of its members.
The AIET section operates successfully alongside the Information Systems section of the AAA. While the interests of these two sections share many common features, they operate effectively together to provide rounded coverage to the domain of IT influences in accounting to the benefit of their various members, and the wider AAA membership. To read further about the complementary natures of these two sections read our Value Proposition page here.