Barriers to adopting management expert systems: case studies of management accounting applications which failed

The purpose of this paper is to draw attention to some important barriers to the practical application of expert systems to management problems. By drawing attention to these barriers, we show two findings: (a) that certain types of knowledge found in management situations are more likely to lead to the successful adoption of management expert systems (MESs) than others; (b) that a potential exists for an alternative form of MES application. The first finding has implications for knowledge elicitation. We propose that MESs developed from academic knowledge, which we define in specific terms, are more likely to succeed than those developed from working with managers in the field. Alternatively, feasibility studies should include an analysis of the type of knowledge which a manager is capable of providing to ensure that suitable knowledge is available for knowledge elicitation purposes. The second finding has implications for the developers of MESs at both research and commercial levels. We suggest the need for a check‐list MES application, capable of converting responses to strategic and operational questions into managerial actions.