The Adoption of it in Management Accounting: The Expert Systems Experience

1994 ◽  
Vol 9 (2) ◽  
pp. 159-169 ◽  
Author(s):  
Alan Sangster
Keyword(s):  
Decision Making ◽  
Organizational Change ◽  
Expert System ◽  
Expert Systems ◽  
Technology Management ◽  
Management Accounting ◽  
Current Position ◽  
Educational Initiative ◽  
Theoretical Justification ◽  
Management Accountants

This article considers why, despite forecasts to the contrary and in spite of being apparently well-suited to the technology, management accounting-based expert system developments appear to be virtually non-existent. The manner in which organizational change develops and the theoretical justification for the suitability of the management accounting domain for expert systems developments are reviewed, and a number of hypotheses are considered before describing and reporting the results of a survey into the attitudes and environment of UK practising management accountants. The findings suggest that management accountants may lack both awareness of the term and understanding of the nature of expert systems and that they generally do not believe that software can be trusted to make their job easier and improve the consistency of their decision making. It is concluded that a major educational initiative may be required if there is to be any likelihood of a significant change from the current position.

scholarly journals An Examination Of Management Accountants Use And Perception Of Expert Systems

1999 ◽  
Vol 3 (2) ◽  
pp. 59-63
Author(s):  
Michael D. Akers ◽  
Robert E. Jordan ◽  
Grover L. Porter
Keyword(s):  
Expert System ◽  
Expert Systems ◽  
Management Accounting ◽  
Likert Scale ◽  
Survey Instrument ◽  
Limited Knowledge ◽  
The Past ◽  
Management Accountants ◽  
The Future

Although there has been a number of articles written about the possible use of expert systems by management accountants, there has been limited research to support such predictions. The primary purposes of this paper are to examine management accoun-tants use and perceptions of expert systems. A survey instrument was designed to eli-cit responses (Likert scale and open-ended) about management accountants' perceptions of the current and future use of expert systems and to determine their knowledge, interest and involvement with such systems. The findings of this study indicate that although respondents are moderately interested and involved with expert systems, they have a limited knowledge of those systems. The respondents do agree that expert systems will be utilized more in the future, and that management accountants will be involved in the development and use of expert systems. Expert systems will be utilized to reduce inventories and improve productivity. The respondents, however, do not agree that expert systems are currently used for the management accounting applications used in this study. Also, their expectations regarding the current and future use of expert systems are significantly different. Expectations of the future use of expert system can be found in management accounting literature over the past fifteen years. The findings of this study indicate prior expectations have not materialized.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

When Do Opportunity Costs Count? The Impact of Vagueness, Project Completion Stage, and Management Accounting Experience

2010 ◽  
Vol 22 (1) ◽  
pp. 85-108 ◽  
Author(s):  
Lisa Marie Victoravich
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Relevant Information ◽  
Opportunity Costs ◽  
Decision Making Process ◽  
Business Partner ◽  
Project Completion ◽  
Management Accountants ◽  
Two Factors ◽  
The Impact

ABSTRACT: Management accountants have recently migrated toward a business partner role, and as a result they often assist management with the decision-making process. Thus, it is imperative that they excel at identification of relevant information such as opportunity costs. This study experimentally tests the prediction that management accounting experience mitigates the tendency to ignore opportunity costs with respect to two factors: opportunity cost vagueness and project completion stage. This study also investigates whether attending to opportunity costs has an impact on project continuance decisions. Results indicate that management accounting experience mitigates the effect of vague opportunity costs and project completion stage. It was also found that attention to opportunity costs acts as mediator and this in turn reduces the tendency to continue an existing project. This suggests that attending to opportunity costs influences decision-making and that it is likely to have an economic consequence.

scholarly journals Diagnose Expert System Computer Malfunction Certainty Factor Method

2020 ◽  
Vol 2 (1) ◽  
pp. 63-71
Author(s):  
Djouking Kiray ◽  
Fricles Ariwisanto Sianturi
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Expert Systems ◽  
Knowledge Base ◽  
Base System ◽  
Certainty Factor ◽  
Factor Method ◽  
Knowledge Base System ◽  
Two Factors ◽  
Computer Based

An expert system is a knowledge base system that solves problems using an expert's knowledge that is entered into a computer, thereby increasing productivity, Because an expert can work faster than a human lay works like an expert. Expert systems Also solve problems by imitating the ways in the which an expert expert offer section with problems in his field, one of the which is in the field of computer repair, the problem of computer damage Becomes a fairly complicated problem, this problem is Generally experienced by individuals and institutions. One of them is in school institutions that have computer laboratories. to diagnose computer use can damage the certainty factor method that helps identify damage to the computer and find the cause of damage to the computer based on the symptoms that occur and the solution to repair it. Certainty Factor is one of the techniques used to deal with uncertainty in decision making. In dealing with a problem, answers are Often found that do not have full certainty. This uncertainty is influenced by two factors items, namely the uncertain rules and user uncertain answers. Uncertain rules are rules of symptoms that are determined for a damage.

DEVELOPMENT OF A FUZZY EXPERT SYSTEM TO PRIORITIZE TRAFFIC CALMING PROJECTS

2016 ◽  
Vol 78 (2) ◽  
Author(s):  
Amir Falamarzi ◽  
Muhamad Nazri Borhan ◽  
Riza Atiq O. K. Rahmat ◽  
Samira Cheraghi ◽  
Hamid Haj Seyyed Javadi
Keyword(s):  
Decision Making ◽  
Fuzzy Logic ◽  
Expert System ◽  
Expert Systems ◽  
Traffic Safety ◽  
Effective Parameters ◽  
Traffic Calming ◽  
Inference Engines ◽  
Efficiency And Effectiveness ◽  
Decision Making Processes

Nowadays, due to the constraints of budget and time, the prioritization of traffic calming projects before installation of traffic calming measures is vital for transportation engineers and urban planners. The purpose of this study is to develop an expert system for prioritizing streets that are affected by problems associated with traffic safety using Fuzzy Logic. Expert systems have been used widely and globally for facilitating decision-making processes in various fields of engineering. Due to the uncertainty and vagueness in traffic and transportation related problems, the use of fuzzy logic in the inference engines and decision-making processes of expert systems, is effective. In the proposed expert system, effective parameters in prioritizing traffic calming projects in residential streets including traffic volume, residential density, differential speed and number of accidents are investigated. The Fuzzy Logic toolbox, which is embedded in MATLAB (R2010b), is employed to design and simulate this expert system on the basis of Fuzzy Logic. A specific GUI was developed for this purpose. By developing this system, engineers and decision-makers will be able to rank projects according to their importance. This expert system was tested through prioritizing a number of residential streets in the city of Tehran. The output of the tests showed that the proposed system is helpful in prioritizing different traffic calming projects. Finally, the evaluation of the system was conducted. According to the assessment, most evaluators acknowledged the efficiency and effectiveness of the system. 

scholarly journals Implementation constraints and opportunities in developing expert system solutions for diagnosis of common diseases found in Taraba State

2018 ◽  
Vol 4 (3) ◽  
pp. 18
Author(s):  
Aliyu Sani Ahmad
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Expert Systems ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Clinical Observation ◽  
Fuzzy Expert System ◽  
Medical Field ◽  
Common Diseases ◽  
Information And Communication

Digital age has reform decision making especially in medical field through information and communication technology which become inevitable part of our lives. this paper illustrates the implementation constraint that encompasses developing Fuzzy Expert System (FES) for diagnosis of common diseases usually found in Taraba State. The paper, shows how fuzzy expert works through four distinct phases. It is discovered that the ratio of doctors to patients and the ratio of hospitals to doctors in Taraba is too low. Different literature that discussed how expert systems for diagnosing various diseases were reviewed; Interview, clinical observation, asking question and internet services were used as methodology for accomplishing this paper.  Result were illustrated and finally conclusion was drowned which shows that e-medical solution for diagnosing disease would do well in Taraba because of the opportunities it offers but it loaded with challenges and implementation constraint.

scholarly journals APPLICATION OF EXPERT SYSTEMS OR DECISION-MAKING SYSTEMS IN THE FIELD OF EDUCATION

2021 ◽  
Vol 9 (1) ◽  
pp. 1396-1405
Author(s):  
Biju Theruvil Sayed
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Expert Systems ◽  
Students With Disabilities ◽  
Knowledge Engineer ◽  
Specific Domain ◽  
Expert System Shell ◽  
Computer Based ◽  
Explanation System ◽  
Quality Learning

Expert system (ES) is a branch of artificial intelligence (AI) that is used to manage different problems by making use of interactive computer-based decision-making process. It uses both factual information and heuristics to resolve the complicated decision-making issues in a specific domain. The architecture of the expert system was analyzed and found that it includes several parts such as user interface, knowledge base, working memory, inference engine, explanation system, system engineer, and knowledge engineer, user, and expert system shell in which each part of the architecture of an expert system is based on different functionary that helps it to make an adequate decision by analyzing complex situations. The research aims to analyze the application of expert systems or decision-making systems in the field of education and found that it is used for different purposes such as assessing teacher performance, providing guidance to the students regarding their career, and providing quality learning to students with disabilities. It is also used to help the students to make rightful career decisions and become efficient professionals after completing their studies.

scholarly journals Expert Systems in Geographical Informatics

Geografie ◽  
1992 ◽  
Vol 97 (4) ◽  
pp. 253-260
Author(s):  
Jaromír Kolejka
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Expert System ◽  
Expert Systems ◽  
Data Management ◽  
Knowledge Base ◽  
Data Interpretation ◽  
Natural Phenomena ◽  
Remotely Sensed Data ◽  
Artifical Intelligence

The advanced GIS are equipped both by a database and a knowledge base. The knowledge base contains a system of rules for the purpose oriented data management and processing, which simulate the process of decision-making carried out by an expert. The principles of and experience with expert system creation are described. The expert system applications were tested in the territorial data analysis, the natural phenomena modelling, the remotely sensed data interpretation, the cartographic processes, the artifical intelligence experiments, etc.

Strategic Management Accounting

2021 ◽  
pp. 1-29
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Cristian Marian Barbu ◽  
Mihaela Stefan Hint
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Decision Making Process ◽  
Managerial Decisions ◽  
Strategic Management Accounting ◽  
Management Accountants ◽  
The World ◽  
Methodological Approaches ◽  
Managerial Level

This chapter deals with some dimensions of strategic management accounting, including the instruments with which they operate and interconnect in order to make managerial decisions. The main objectives of this chapter are to present the general approaches of the concept of strategic management accounting, the dimensions of the application of strategic management accounting, and the strategic tools used by companies in establishing strategies and making decisions. Based on the specialized literature, the authors present the most significant theoretical-methodological approaches to strategic management accounting, the participation of management accountants in the decision-making process, the tools used by strategic management accounting. All aspects presented by the authors are based on existing literature, university studies, and specialized literature from around the world. The chapter concludes with the conclusions of the authors regarding the dimensions and implications of using the specific tools of strategic management accounting for decision making at managerial level.

A Delphi Algorithm that Integrates Knowledge for Expert System Development

1989 ◽  
Vol 33 (17) ◽  
pp. 1159-1159
Author(s):  
Terre L. Layton ◽  
Newton C. Ellis ◽  
R. Dale Huchingson
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Expert Systems ◽  
Knowledge Acquisition ◽  
Delphi Technique ◽  
Development Process ◽  
System Development ◽  
Policy Decision ◽  
Model Verification ◽  
Automated Technique

A rapid growth of expert system development in various fields of study will likely occur in this decade. Two prerequisites are needed in order for this to happen: strong social need and technical feasibility. Given that both factors presently exist, a few areas where expert systems can help significantly include: (1) providing an interactively accessible source of updated and well-organized knowledge, and (2) assisting a user in decision making. The current research reviews areas of Artificial Intelligence that relate to the process of knowledge acquisition for expert systems. Until very recently, the primary technique for knowledge acquisition has been the time-consuming process of interviews. Typical techniques include: structured and unstructured interviews, questionnaires, and verbal reporting which incorporates protocol analysis. The functions involved in one or more of the techniques encompass extraction of meaning, data inference, and rule induction coupled with retrospective comment analysis, and behavioral observations. The purpose of the current research is to explore different avenues for data acquisition when dealing with multiple knowledge sources with the objective to develop an automated technique for knowledge acquisition. The Delphi Technique is the primary technique investigated in this study, and the result is the Delphi Manager algorithm which is based on the original version of the Delphi Exercise modified to benefit the expert system development process. Other users of the algorithm include: (1) model verification and validation, (2) forecasting, and (3) opinion polls for policy decision making. Although there are additional uses, the Delphi Manager is primarily formulated for the expert system development process. The Delphi Manager was validated by using an existing knowledge base (KB) that was compiled by a paper and pencil version of the Delphi Technique. This existing KB was part of a dissertation by Randall F. Scott entitled “A Computer Programmer Productivity Prediction Model.” The Delphi Manager has the potential to reduce significantly the time needed to collect and analyze new data. In addition, its user-friendly interface reduces the need for an advanced computer user either to build a questionnaire or to install a help facility. The program provides context sensitive help which is input by the developer through a series of templates. The Delphi Manager is also flexible enough to accommodate anyone from a novice to an advanced programmer. Improvements are suggested that are designed to provide additional program functionality and applications.

Sign in / Sign up

Export Citation Format

Share Document