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VALIDATION OF EXPERT SYSTEMS--WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS.

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Τίτλος: VALIDATION OF EXPERT SYSTEMS--WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS.
Συγγραφείς: O'Leary, Daniel E.
Πηγή: Decision Sciences; Summer87, Vol. 18 Issue 3, p468-486, 19p, 2 Charts
Θεματικοί όροι: Expert computer system validation, Software validation, Accounting, Auditing, Decision making, Problem solving, Research
Περίληψη: This paper proposes a set of definitions for the concepts "validation" and "assessment" applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows incorrectly, or does not know. Validation ascertains the system's level of expertise and investigates the theoretical basis on which the system is based. It evaluates the reliability of decisions made by the system. The validation framework developed in this paper is research methods. It is designed to reflect the unique aspects of ESs (in contrast to other types of computer programs) and can be used by ES developers as a basis from which to perform validation and by researchers as a framework to elicit research issues in validation. [ABSTRACT FROM AUTHOR]
Copyright of Decision Sciences is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: VALIDATION OF EXPERT SYSTEMS--WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS.
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  Data: Decision Sciences; Summer87, Vol. 18 Issue 3, p468-486, 19p, 2 Charts
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  Data: <searchLink fieldCode="DE" term="%22Expert+computer+system+validation%22">Expert computer system validation</searchLink><br /><searchLink fieldCode="DE" term="%22Software+validation%22">Software validation</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Decision+making%22">Decision making</searchLink><br /><searchLink fieldCode="DE" term="%22Problem+solving%22">Problem solving</searchLink><br /><searchLink fieldCode="DE" term="%22Research%22">Research</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: This paper proposes a set of definitions for the concepts "validation" and "assessment" applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows incorrectly, or does not know. Validation ascertains the system's level of expertise and investigates the theoretical basis on which the system is based. It evaluates the reliability of decisions made by the system. The validation framework developed in this paper is research methods. It is designed to reflect the unique aspects of ESs (in contrast to other types of computer programs) and can be used by ES developers as a basis from which to perform validation and by researchers as a framework to elicit research issues in validation. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label:
  Group: Ab
  Data: <i>Copyright of Decision Sciences is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1111/j.1540-5915.1987.tb01536.x
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 19
        StartPage: 468
    Subjects:
      – SubjectFull: Expert computer system validation
        Type: general
      – SubjectFull: Software validation
        Type: general
      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Decision making
        Type: general
      – SubjectFull: Problem solving
        Type: general
      – SubjectFull: Research
        Type: general
    Titles:
      – TitleFull: VALIDATION OF EXPERT SYSTEMS--WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS.
        Type: main
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            NameFull: O'Leary, Daniel E.
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          Dates:
            – D: 01
              M: 07
              Text: Summer87
              Type: published
              Y: 1987
          Identifiers:
            – Type: issn-print
              Value: 00117315
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              Value: 18
            – Type: issue
              Value: 3
          Titles:
            – TitleFull: Decision Sciences
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