Developing an Accounting Expert System Decision Aid For Classroom Use.

The accounting profession has shown considerable Interest In expert systems. The literature contains descriptions of a number of systems that have already been developed for tax and auditing applications. A number of public accounting firms have made major commitments to the development of expert system decision aids. Because few systems are currently available and the systems that are available are complex and costly, expert systems have not been widely used In the classroom. Since most academic accountants lack expert systems expertise, they hesitate to attempt to develop their own systems for classroom use. This paper suggests a method for developing an expert system for classroom use that minimizes the time and cost commitment on the part of the Instructor. Such a system was developed for an undergraduate accounting Information systems class as a means of exposing the students to the latest technological Innovations in decision support aids. The exercise was also designed to serve as supplementary training for enhancing the student's skill in one of the course's primary topics—the evaluation of Internal control. According to student responses to post-project questionnaires, the exercise was extremely effective In accomplishing the above objectives.