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دانلود رایکان مقاله انگلیسی ISI با موضوع تحقیق هوش مصنوعی در حسابداری

عنوان فارسی مقاله:

گزارشات درگذشت من بی نهایت اغراق آمیز هستند – تحقیق هوش مصنوعی در حسابداری

عنوان انگلیسی مقاله:

The reports of my death are greatly exaggerated—Artificial intelligence research in accounting

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بخشی از مقاله انگلیسی :

2. Artificial intelligence life cycle in AIS research

At the heart of the Gray et al. (2014) study is a search for publications since 1980 that are at the intersection of artificial intelligence/ expert systems and accounting. This set of identified publications become their basis for assessing (1) whether AIS research in the domain is in decline indicating a maturity and loss of interest, (2) who the major contributors to the research domain are, and (3) what universities have been the greatest producers of dissertations in the domain. The key is that everything in the Gray et al. (2014) study revolves around the initial search for publications.

There is no reason to question the accuracy of the study's data and results based on the authors' defined criteria. Gray et al. (2014, 433–434) conducted an extensive search for articles from the major databases including EbscoHost, Science Direct, Wiley, and Scopus. The initial searches were based on three pairs of key words: “expert systems & accounting”, “expert systems & auditing”, and “expert systems & tax”. After finding in their initial search that some authors preferred to use the term artificial intelligence, they replaced “expert systems” with “artificial intelligence” and reconducted the search to capture both dimensions. The result was the identification of 315 unique articles for the time period 1980–2011.