The development and use of an expert system to interpret an accounting standard

The interpretation of accounting standards frequently requires judgment on the part of the experienced accountant. The construction of an expert system allows this expertise to be captured and distributed in computerised form. This paper describes the development of an expert system which is competent to interpret SSAP 6. The knowledge sources used and the technical problems encountered are discussed, and it is shown that the construction of a system can be a means of conducting descriptive research. Finally, the social and economic consequences of accounting-related expert systems are considered.