The University of Southampton
University of Southampton Institutional Repository

Artificial intelligence and accounting

Connell, N.A.D. (1991) Artificial intelligence and accounting In, Williams, Bernard C. and Spaul, Barry J. (eds.) IT and Accounting: the Impact of Information Technology. London, GB, Chapman and Hall pp. 401-415. (Chapman and Hall Series in Accounting and Finance).

Record type: Book Section


Introduction: the impact of IT on basic accounting concepts and accounting education - an overview, Bernard Williams. Part 1 Economics: the impact of IT on "the economy", Peter Monk; information economics, Martin Walker; economic theories of information - a critique, Shaun Hargreaves Heap. Part 2 Finance: behaviour of the stock market under the influence on IT, D.E.Ayling; what is the pay-off from end-user computing? - evidence accumulating from the USA and UK, R.Price; computerization at the Trustee Savings Bank, Paul Willman and Mark Holding. Part 3 Financial accounting: the development of matrix-based accounting, Stewart Leech; an "events" approach to basic accounting theory, George Sorter; database accounting systems, Guido Geerts and W.E.McCarthy. Part 4 Management accounting: management accounting and information technology, Alan Gregory; the spreadsheet revolution and its impact on the budgeting process, Joan Ballantine; using computers as management tools, Paul Collier. Part 5 Tax and law: building competencies - the computerization of PAYE, Romano Dyerson and Michael Roper; professional negligence and the reasonableness defence in financial-legal expert systems - a developer's perspective, Vijay Mital and Les Johnson; the evidential status of computer output and communications, Robert Bradgate. Part 6 Quantitative methods: operational research and information technology - impacts and interactions, Valerie Belton; financial modelling - use or abuse?, Alyson McLintock and Bob Berry; technology on qualitative research - an overview, Bryan Pfaffenburger. Part 7 Business organization and policy: new technology and developments in management organization, John Child; the networked film, John Taylor and Howard Williams; the impact of information technology on small businesses and entrepreneurs, Nigel Bryant. Part 8 Special topics: artificial intelligence and accounting, N.A.D.Connell; computer crime, Barry Spaul; auditing and computers, Joh

Full text not available from this repository.

More information

Published date: 1991


Local EPrints ID: 36269
ISBN: 0412392100
PURE UUID: 941b919c-4a95-4e8f-a965-97357a38853c

Catalogue record

Date deposited: 19 Mar 2007
Last modified: 17 Jul 2017 15:45

Export record


Author: N.A.D. Connell
Editor: Bernard C. Williams
Editor: Barry J. Spaul

University divisions

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton:

ePrints Soton supports OAI 2.0 with a base URL of

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.