Application of artificial intelligence to accounting, tax, and audit services: Research at Brigham Young University

摘要

The domains of accounting, tax, and audit services have become much more complex during recent years. This development has generated a need for leveraging professional expertise and judgment processes. In an attempt to meet this need, there are a number of projects in the Marriott School of Management, Brigham Young University (BYU) that apply artificial intelligence techniques and methods to augment professional expertise. Much of the development and application of artificial intelligence in accounting, tax, and audit services has been in the form of expert systems. This paper examines some of the early expert system work by BYU faculty and provides a framework to guide current and future efforts.