Expert Systems in Accounting: A National Survey of Doctoral Accounting Schools

Abstract

The research problem addressed by this study is the lack of knowledge pertaining to the current state of expert systems curriculum development efforts in accounting schools across the nation. More specifically, this study was carried out to describe and evaluate developmental efforts in accounting education at the graduate level in institutions that offer doctoral programs in accounting. Survey data were collected from 38 U.S. doctoral accounting schools. Results indicated that half of the respondent schools included at least one expert systems-related course in their curricula, although those courses were not specifically focused on expert systems. Of the remaining half, only one school intended to add an expert systems-related course to its curriculum within 2 years. The results also showed no strong evidence of lack of instructional resources necessary for the teaching of expert systems among the schools. In the future planning directions, two groups of doctoral accounting schools were identified. The smaller, younger, and less mature doctoral accounting schools did not plan to add expert systems-related courses to their curricula, recruit qualified instructors, or purchase expert systems tools; whereas the larger, older, and more mature doctoral accounting schools were more aggressive in their recruiting efforts and in upgrading expert systems tools.