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...