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The impact of artificial intelligence in accounting work: Expert systems use in auditing and tax

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Abstract

This paper uses Perrow’s sociological framework as a basis for a comparative organisation analysis of the impact of expert systems on organisational issues. The study analyses the relative impact of expert systems on two different types of accounting work: auditing and tax. The results indicate an impact on factors that ultimately improve productivity. The aggregate results indicate that expert systems are found to allow the user substantial control of search for solutions and discretion on whether to follow system recommendations, increased access to top management, and a decrease in the need for supervision. The systems allow the user the ability to solve a broader range of problems, while allowing the user the ability to perform more work. The comparison of auditing and tax expert systems indicates that audit systems seem to allow for greater control over search. Tax systems seem to allow more work to be done without supervision, make more decisions immediately, and allow the user to make a wider range of decisions.

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Authors and Affiliations

  1. School of Business, University of Southern California, 90089-1421, Los Angeles, CA, USA

    Daniel E. O’Leary

  2. Department of Information Systems & Computing, Brunel University, Uxbridge, UK

    Robert M. O’Keefe

Authors
  1. Daniel E. O’Leary
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  2. Robert M. O’Keefe
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Correspondence to Daniel E. O’Leary.

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O’Leary, D.E., O’Keefe, R.M. The impact of artificial intelligence in accounting work: Expert systems use in auditing and tax. AI & Soc 11, 36–47 (1997). https://doi.org/10.1007/BF02812437

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  • DOI: https://doi.org/10.1007/BF02812437

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