This paper summarizes the contributions to the International Journal of Intelligent Systems in Accounting, Finance and Management over its first four years. A taxonomy of papers by functional area and methodology is developed. Rankings of contributions by author, institution and country are...

One of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule‐based expert systems. In those systems, general...

This paper describes the development of an integrated intelligent (expert) system and conventional information system to support decision making of a diagnostic decision in a multi‐agent environment. It argues that many a priori requirements for the information system can be elicited by...