EXPERT SYSTEMS IN PUBLIC ACCOUNTING - CURRENT PRACTICE AND FUTURE-DIRECTIONS

The use of expert systems is rapidly pervading the field of accounting. All of the "big six" international accounting firms are either using expert systems in their practices or have systems under development. This paper begins with a taxonomy of the practice areas in which expert systems are now being used. Accounting expert systems currently in use at the big six accounting firms are described. Future directions and concerns for expert systems development by public accounting firms and the accounting profession are discussed.