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1. |
Editorial |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 1-2
Daniel E. O'Leary,
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PDF (252KB)
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ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00001.x
出版商:Wiley
年代:2014
数据来源: WILEY
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2. |
Summary of Previous Papers in Expert Systems Review |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 3-7
Daniel E. O'Leary,
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PDF (664KB)
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ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00002.x
出版商:Wiley
年代:2014
数据来源: WILEY
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3. |
Knowledge Representation Issues in Complex Decision Domains: an Example from Inherent Audit Risk Assessment |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 9-20
James M. Peters,
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PDF (1557KB)
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摘要:
AbstractThere has been significant discussion in artificial intelligence and expert systems concerning different representation systems for complex domain knowledge. This article discusses the strengths, weaknesses and psychological validity of two common systems, associational or rule‐ and model‐based, and presents a computer model which incorporates both approaches into a hybrid system. The computer model reasons in the complex decision domain of inherent audit risk assessment.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00003.x
出版商:Wiley
年代:2014
数据来源: WILEY
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4. |
Combining Expert Systems and Hypertext: Opportunities and Obstacles |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 21-28
Glen L. Gray,
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PDF (1153KB)
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摘要:
AbstractHypertext discussions are occurring more frequently at expert systems conferences. Hypertext is not an expert system language or expert system shell, but instead it is simultaneously a method of storing and retrieving data. The growing interest in hypertext in the expert system domain is because the combination of hypertext capabilities and expert systems creates a compelling synergistic relationship (Oren, 1987). During a panel discussion at the Second International Symposium on Expert Systems in Business, Finance and Accounting, Bill Swartout compared traditional expert systems to hypertext by saying that the knowledge base (e.g. the production rules) of an expert system can be thought of asformalknowledge and hypertext can be thought of asinformalknowledge. This article will demonstrate how this informal knowledge can add power to traditional expert systems by increasing the flexibility of the explanation facilities and thereby the appeal of the system to a broader range of users. The article also will discuss how expert systems can improve the functionality of hypertext systems by adding intelligence to traditional hypertext systems.This article is divided into three sections. The first describes basic hypertext concepts. The second section shows how hypertext can enhance expert systems and, conversely, how expert systems can enhance hypertext systems. The final section discusses some potential problems and concerns that must be considered when designing a hypertext system.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00004.x
出版商:Wiley
年代:2014
数据来源: WILEY
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5. |
The DIME System: A Preliminary Report |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 29-39
Ganesh Mani,
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PDF (1474KB)
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摘要:
AbstractInvestment management is a complex, yet promising, domain for the application of intelligent automation. In this paper we discuss the Diversified Investment Management Expert (DIME) system which is under development. DIME is designed to operate in a dynamic environment and hence one of its salient features is its knowledge acquisition via learning. The system starts out with some rules built into it, and machine‐learning techniques are used to acquire further knowledge with time. In this paper we focus on howsimilarity‐based learning(SBL) is used to acquire new rules andexplanation‐based learning(EBL) to refine the built‐in rules and the newly acquired ones.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00005.x
出版商:Wiley
年代:2014
数据来源: WILEY
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6. |
Case‐based Reasoning and Multiple‐agent Systems for Accounting Regulation Systems with Extensions |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 41-52
Daniel E. O'Leary,
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PDF (1783KB)
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摘要:
AbstractOne of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule‐based expert systems. In those systems, general heuristic knowledge was captured using ‘if … then …’ rules in order to model particular decision processes. Recent developments in artificial intelligence have focused on case‐based reasoning (CBR) and multiple‐agent intelligent systems (MAIS). The ideas behind CBR are that ‘if it worked once then remember to use it again’ and ‘if it did not work before, then remember to not use it again‘. MAIS assumes that many organizational systems can be treated as computational models of multiple‐interacting intelligent agents. Typically, solutions may be derived using some form of negotiations between agents to accomplish single global or separate individual interacting goals. This paper argues that many accounting regulation judgment processes can be modeled using CBR and MAIS. As a result, it summarizes some examples of both CBR and MAIS useful in accounting regulation and extends those to other accounting applications. In addition, it describes the results of some previously developed systems that employ CBR or MAIS.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00006.x
出版商:Wiley
年代:2014
数据来源: WILEY
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7. |
Expert Systems and AI‐based Decision Support in Auditing: Progress and Perspectives |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 53-63
William E. McCarthy,
Eric Denna,
Graham Gal,
Stephen R. Rockwell,
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PDF (1554KB)
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ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00007.x
出版商:Wiley
年代:2014
数据来源: WILEY
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8. |
Natural Language in Banking |
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Intelligent Systems in Accounting, Finance and Management,
Volume 1,
Issue 1,
2014,
Page 65-73
Mary Dee Harris,
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PDF (1284KB)
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摘要:
AbstractThe purpose of this paper is to investigate the use of natural language technology in banking applications. The paper provides a brief review of natural language systems and technologies and then a summary of some of the banking systems that use natural language. The integration of natural language into broader‐based bank information systems is also discussed.
ISSN:1055-615X
DOI:10.1002/j.1099-1174.1992.tb00008.x
出版商:Wiley
年代:2014
数据来源: WILEY
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