IN-QUOTES: a knowledge-based system for supporting decision making in weakly structured domains

Massey, Andrew; Brown, Susan A.

doi:10.1002/(sici)1099-1174(199809)7:3<153::aid-isaf149>3.0.co;2-5

Cited by 3 publications

(2 citation statements)

References 30 publications

(58 reference statements)

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“…Research in expert systems applied to auditing (Eining et al, 1997; Massey & Brown, 1998) has shown that there is strong support for constructive dialogue used in expert systems as a means of encouraging their use in decision making (Eining et al, 1997). However, expert systems are best when used to support, rather than replace, the decision maker (Massey & Brown, 1998). In studies that relate learning and memory, Derry and Murphy made reference to the element of control in a description of their system that teaches problem‐solving ability.…”

Section: Literature Reviewmentioning

confidence: 99%

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

Lenard

2003

Decision Sci J Innov Edu

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The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an accounting student will progress through the auditing course with the responsibility of learning how and why internal controls are assessed. Research in expert systems applied to auditing has shown that there is strong support for the constructive dialogue used in expert systems as a means of encouraging their use in decision making (Eining, Jones, & Loebbecke, 1997). The purpose of this study is to provide the student or novice auditor with a method for developing a more comprehensive understanding of internal controls and the use of internal controls in audit planning. The results of the study reinforce previous findings that novices do better when an expert system applies analogies along with declarative explanations, and clarifies the length of time in which the use of active learning in a training system can provide an improvement to declarative knowledge, but procedural knowledge must be acquired over a longer time frame.

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Section: Literature Reviewmentioning

confidence: 99%

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

Lenard

2003

Decision Sci J Innov Edu

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“…We have used this iterative approach to the expert system design because the auditor's going-concern assessment represents a decision that must be made in a weakly structured domain. According to Massey and Brown (1998), one way to lend structure to this kind of weakly structured problem is through the use of a knowledge-based support system. As such, we recognize the limit of applying a rulebased decision process to the problem and are applying our expert system rule-base as a method to support the auditor's decision.…”

Section: Expert System Rule-basementioning

confidence: 99%

Decision‐making capabilities of a hybrid system applied to the auditor's going‐concern assessment

Lenard

Alam

Booth

et al. 2001

Intelligent Systems in Accounting, Finance and Management

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The purpose of this study is to evaluate a hybrid system as a decision support model to assist with the auditor's going-concern assessment. The going-concern assessment is often an unstructured decision that involves the use of both qualitative and quantitative information. An expert system that predicts the going-concern decision has been developed in consultation with partners at three of the Big Five accounting firms. This system is combined with a statistical model that predicts bankruptcy, as a component of the auditor's decision, to form a hybrid system. The hybrid system, because it combines the use of quantitative and qualitative information, has the potential for better prediction accuracy than either the expert system or statistical model predicting separately. In addition, testing of the system provides some insight into the characteristics of firms that experience problems, but do not necessarily receive a goingconcern modification. Further investigation into those firms that have problems could reveal factors that may be incorporated into decision support systems for auditors, in order to improve accuracy and reliability of these decision tools.

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A win‐win way for corporate and stakeholders to achieve sustainable development: Corporate social responsibility value co‐creation scale development and validation

Sang

Han

2022

Corp Soc Responsibility Env

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The present study intends to develop and validate a multidimensional evaluation standard for customers' participation in corporate social responsibility (CSR) value co-creation (VCC), which has grown exponentially since the start of the Internet commonweal platform era. A Delphi study was conducted with a group of 30 professionals and local community members. Initial items for measuring CSR VCC were derived from the Delphi study. These items were then used to devise a questionnaire that was ultimately administered to 844 customers. Exploratory and confirmatory factor analysis resulted in 28 items based on five factors: customer participation, customer response, corporate response, interaction, and sustainability. Both convergent validity and discriminant validity were verified between factors. Finally, structural equation modeling was used to verify the nomological validity of the scale. This evaluation scale is expected to provide a criterion that can help companies effectively manage CSR aspects of corporate-customer VCC and help customers choose CSR campaigns they can trust.

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IN-QUOTES: a knowledge-based system for supporting decision making in weakly structured domains

Cited by 3 publications

References 30 publications

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment*

Decision‐making capabilities of a hybrid system applied to the auditor's going‐concern assessment

A win‐win way for corporate and stakeholders to achieve sustainable development: Corporate social responsibility value co‐creation scale development and validation

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