Integrating expert systems into compiler technology in an accounting environment

Abstract

The near universal automation of corporate accounting has made computer languages the de facto language of business-one which may be inefficient, which may ignore fundamental accounting objectives and constraints, and which may be fundamentally ambiguous where ambiguity has detrimental consequences in decision making and litigation. The growth of accounting automation suggests the need for expert systems applications in accounting which recognize accounting's institutional constraints and objectives, and which can result in efficient and unambiguous systems implementation. This paper discusses prior constructs, current issues and potential applications of expert systems in providing a computer based language for accounting information systems.<>