Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Expert systems
4 (1987), S. 0
ISSN:
1468-0394
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Computer Science
Notes:
Abstract: The nature of expertise required in evaluating an economic entity's solvency position is investigated. The decision perspective chosen is that of the independent auditor as s/ he ponders the appropriate opinion to render on the financial statements of an entity in financial distress. Verbal protocols were collected from two Big Eight public accounting firm audit partners with experience in making this type of decision. A comprehensive, two part case was designed reflecting the information available to the auditor at separate two points in time. The protocol analysis yielded several levels of representation. The first was a general model of the opinion decision which, in effect, suggested that a ‘normative model’ of the entity under evaluation was constructed and then compared with the actual information about the entity. The process appeared somewhat akin to medical diagnosis. The next level of analysis involved the general classifications of technical knowledge which represented primitive or intermediate decisions within a hierarchical branching structure. Seven major technical model classifications were identified. The next level was referred to as the IF-THEN rule categories representing decision expertise. General categories included knowledge of business, knowledge of accounting/auditing and current state indicators. These represent the general framework within which the technical knowledge was instantiated. Five primary category frequencies were identified: comparison, evaluation, scenario, rule and recall/review.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1468-0394.1987.tb00140.x
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