A MATRIX MODEL OF EXPERT-SYSTEMS IMPACTS

The development of expert systems for use in accounting and businesses is growing dramatically (Brown, 1991). This proliferation of expert systems leads to an important question: What are the impacts of expert systems on organizations that use them? Few studies focus on this question, although speculation about potential impacts runs rampant in the literature. This paper describes a two-dimensional matrix model of the impact of expert systems on organizations. The discussion includes the nature of expert systems and the motivations of accounting organizations to develop expert systems, description of the matrix model, application of the model to existing expert systems, and strategies for future research. The matrix model identifies and classifies potential impacts. Expert systems impact organizations on several levels. The use of these systems produces effects at the industry level, the organization level, the task level, and the individual user level. These levels constitute one axis of the matrix. Expert systems potentially have several different types or categories of impact in relation to organizations. The systems impact the efficiency, effectiveness, expertise, education, and environment of organizations using them. These categories of impacts are the other axis of the matrix model. Together the levels and categories establish a four by five matrix of 20 potential level/category combinations of impact. The development of the matrix model is the first step toward building a model of expert systems effects on organizations. This model can be used to direct future research strategies and to compare the impacts of different expert systems.