The effects of expert system use on entry-level accounting expertise: An experiment

摘要

An experiment that used 65 senior-level accounting students as surrogates for entry-level accounts to determine if the use of an accounting expert system enhances the development expertise of the accountants more than the use of a distilled version of the accounting standard—the traditional method of developing expertise—is described. In addition, the experiment was used to determine if an account expert system that included explanations for its recommendations enhanced the expertise of the accountants more than the use of the same accounting expert system without explanations for its decisions. The accountants using the summary of an accounting standard developed more expertise than both of the groups that used the expert system. No significant difference was found in the development of expertise between the subjects that used an expert system with explanations and those who used an expert system that did not provide explanations.