III INTERNATIONAL
CONFERENCE ON ARTIFICIAL INTELLIGENCE IN ACCOUNTING, FINANCE AND TAX
September 25-26 , 1997 - Punta Umbría (Huelva), SPAIN
Research Group on
AI in Accounting and Business, University of Huelva
This third International Meeting, organized again by
the Research Group on Artificial Intelligence in Accounting from the
Universities of Huelva and Seville, brought, however, an innovation referring
to the previous ones. It has been the first International Conference of the
AI/ET Section of the AAA, which will take place in Huelva, from now on, every year, thanks to the agreement made last year
between the University of Huelva and the AI/ET Section.
The Congress was opened by Pedro Pérez, Director of
Research and Graduate Studies at the University of Huelva, followed by the
welcoming speeches offered by the vicechair of the AI/ET Section, Alan Sangster
and by Enrique Bonsón, co-chair of the program committee. The opening session
was hold by Professor Rajendra P. Srivastava under the title: "Toward
Internet auditing with FRAANK".
In the first session, chaired by A. Sangster, two papers were presented and discussed:
"ROBUSTNESS ASPECTS IN BANKRUPTCY PREDICTIONS",
by B. Back from the Turku School of Economics and Business
Administration, Finland, T. Laitinen from the University of Vaasa, Finland, and
K. Sere from the University of Kuopio, Finland.
"EMPIRICAL DERIVATION OF A FUZZY LOGIC BANKRUPTCY
PREDICTION MODEL USING ROUGH SETS THEORY", by T.E. McKee from
the Department of Accountancy of The East Tennessee State University, USA
In the second session, chaired by Barbro Back, other two papers were presented and put in common:
"STATISTICAL AND MACHINE LEARNING METHODS IN THE
PREDICTION OF BANKRUPTCY", by S. Dizdarevich, F.
Lizarraga, P. Larrañaga, B. Sierra
and M.J. Gallego from the Department of Computer Science and
Artificial Intelligence of the University of the Basque Country and the
University of Navarra, Spain
"NEURAL NETWORK MODELING OF RISK ASSESSMENT IN
INTERNAL AUDITINF", by S. Ramamoorty, R.O. Traver
and A.D. Bailey Jr. from the Department of
Accountancy of the University of Illinois at Urbana-Champaign, USA
After the lunch break, the third
session took place chaired by Thomas E. McKee. Two more papers were
presented by Spanish Universities:
"CONSUMER CREDIT SCORING USING ARTIFICIAL NEURAL
NETWORKS", by C. Soldevilla and M. Guillén
from the Department of Econometrics, Statistics and Spanish Economy of the
University of Barcelona, Spain
"DECISION TREE INDUCTION SYSTEMS. APPLICATIONS IN
ACCOUNTING AND FINANCE", by E. Bonsón and P.
Martín and T. Escobar from the Department of
Accountancy of the Universities of Huelva and Seville respectively.
On the second day, the forth
session, chaired by Miklos
Vasarhelyi, consisted of three papers:
"A CASE-BASED LEARNING AN REASONING AGENT IN
UNSTRUCTURES DECISION MAKING", by M. Jackson from the
London Business School, UK, and O.Curet from the City
University and Deloitte & Touche.
"KNOWLEDGE BASED SYSTEM FOR SWIFT MESSAGES
AUTOMATION", by S. Larvor from Credit Mutuel de Bretagne,
France
"USING SIMULATED ANNEALING TECHNIQUES TO OPTIMIZE
THE PRODUCT MIX IN AN ACTIVITY BASED COSTS MANAGEMENT SYSTEM", by J.M.
Framiñán and R. Ruiz from the University of Seville,
Spain, and A. Mena from the University of Huelva, Spain
Finally, in the fifth
session, chaired by
Rajendra Srivastava, two papers were explained:
"THE USE OF PARTIAL CASES IN A CASE-BASED
REASONING SYSTEM FOR PRE-ENGAGEMENT CLIENT SCREENING", by B.W.
Morris from the West Virginia University, USA, and S. Chen
from Clemson University, USA
"ACCOUNTING AND AUDITING EXPERT SYSTEM
APPLICATIONS", by C.E. Brown from Oregon State University,
USA, A.A. Baldwin, from Florida International University, USA,
and A. Sangster, from The Queen’s University of Belfast, UK
The closing conference was hold by Professor Miklos A. Vasarhelyi from the Rutgers University, New Jersey, USA, under the title:
"TOWARDS AN INTELLIGENT AUDIT: PUTTING INTELLIGENCE INTO SYSTEMS IN AN AGE
OF NEW ASSURANCE SERVICES".
In the closing ceremony, the award to the best paper
presented within the five sessions was given to Sejla Dizdarevich et
al. for their paper entitled: "STATICAL AND MACHINE LEARNING METHODS IN
THE PREDICTION OF BANKRUPTCY". We also attended the handing by Miklos
Vasarhelyi of the commemorative plaque of the "1997
Award for Notable Contributions to AI/ES Teaching in Accounting" that was granted in Dallas, Texas, USA, during the AAA Annual
Meeting to Enrique Bonsón.
Most of the papers presented in this conference are
available in the proceedings book published by E. Bonsón and G. Sierra
entitled: "Intelligent Technologies in Accounting and Business"(Papel
Copy publisher, Huelva, Spain).
To browse some pictures of the conference, click here
