Emerging Technologies in Accounting and Auditing

The course last ran:
New course.

Organization:
Articles according to teachers instructions use of ES, NN and GA-programs.

Contents:
The course focuses on computational intelligence in accounting and auditing. Computational

intelligence refers to several new computing paradigms within computer science. It encompasses the methods of expert systems (ES), neural networks (NN) and genetic algorithms (GA). Intelligence within expert systems is emodied in their knowledge base, for example in the form of rules and facts. Expert systems have proved their worth as assisting systems in diagnostics, planning and scheduling tasks in different disciplines. Neural network receive their intelligence through a learning procedure in which the network learns by examples. They have proved their worth in several real-world problems where classificatin, pattern recognitin, and forecasting is needed. Generic algorithms refer to a family of computational models inspired by evolution. They receive their intelligence through selection and reproduction. Genetic algorithms have been succesfully used in many difficult optimization problems.They can also be used as aid in

building the rule base of an expert systemm and to find optimal neural networks. The course deals with the following central problems within accounting and auditing:

• Effective and efficient analytic review processes in auditing
• Analyses of financial performance for benchmarking purposes
• Predictions of corporate bankruptcies
• Datamining accounting numbers using expert systems, neural networks and genetic algorithms as support aid.

Literature:
To be decided later.

Teachers:
Barbro Back.

Examiner:
Barbro Back.

Schedule:
September - December 98.

Credit:
5 credits.

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Last updated: 2012-05-03