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    題名: 專家系統應用在存貨查核上之研究
    作者: 王秋月
    貢獻者: 陳錦烽
    Chen, Jing-Feng
    王秋月
    日期: 1993
    上傳時間: 2016-05-10 18:55:02 (UTC+8)
    摘要: 專家系統研究係人工智慧研究領域中重要的一環。電腦科學的研究者於1960 年代開始研究此種以電腦模擬人類專家思考運作的程式系統， 1965 年DENDRAL 系統為用來推論化學結構的專家系統，可謂是第一個專家系統。
    參考文獻: 參考書籍與文獻
    一、中文書籍(依著者筆劃次序排列)
    1.吳文清譯著，審計學原理， (台北，台灣西書出版社，民國8 1 年9月， 10 版)
    2. 孫家麟著，專家系統之理論與程式設計， (台北，松崗電腦圖書資料有限公司，民國77 年10 月， 2 版)
    3. 陳禹長，歐陽崇榮編著，決策支援與專家系統， (台北，全華科技圖書股份有限公司，民國77 年10 月)。
    4 張紹勳著，人工智慧與專家系統， (台北，松崗電腦圖書資料有限公司，民國82 年2 月，初版)
    5. 葉怡成，郭耀煌合著，專家系統方法應用與實作， (台北，全欣資訊圖書，民國80 年10 月)。
    6 楊建民，徐德麟，陳怡文，企業專家系統， (台北，時英出版社，民國78 年2 月)
    二、中文期刊及未出版論文(依著者筆劃次序排列)
    1. 余千智，整合性專家決策支援系統之觀念架構與作業流程， (資管評論，一九九○年七月，第1-23 頁)。
    2. -----，整合性專家決策支援系統在特定管理領域之應用探討， (資管評論，一九九一年十二月，第11-3 3 頁)。
    *3. 杜榮瑞，行為會計研究之發展， (管理新思潮， pp.58-82) 0
    4. 余麗玲，專家系統在審計判斷之應用--以備抵壞帳為例， (台北，私立東吳大學會計研究所未出版碩士論文，民國80 年6 月)。
    5. 周國政，專家系統在財務診斷上應用之研究， (高雄，國立中山大學企業管理研究所未出版碩士論文，民國78 年6 月)。
    6. 柯承恩，蘇裕惠，李文智，從60 年代談起審計研究的發展與架構，(會計研究月刊，第87 期，第86-93 頁)。
    7. 陳錦烽，由人類資訊處理觀點談專家系統在會計上的應用， (會計資訊與證券市場之發展，第四屆會計理論與實務研討會，民國81 年10 月)
    8. 陳兆宏，審計人員內部控制判斷行為之研究一透視模型之應用， (台北，國立政治大學會計研究所未出版碩士論文，民國77 年6 月)。
    9. 陳春宏，審計判斷行為之研究，應收帳款的內部控制強弱之判斷審計程式規劃之判斷， (台北，國立政治大學會計研究所未出版碩士論文，民國78 年6 月)。
    10. 許恩得，專家系統在有價證券發行與上市之應用， (國立中興大學企業管理研究所未出版碩士論文，民國76 年6 月)。
    11. 許皎慧，我國財務報表使用者，編製者及審計人員對重要性判斷行為之比較研究--以揭露判斷為例， (台北，國立政治大學會計研究所未出版碩士論文，民國80 年7 月)。
    12. 郭啟賢，經驗與事務所規模對重要性判斷行為影響之研究， (台北，國立政治大學會計研究所未出版碩士論文，民國81 年7 月)
    13. 黃義銘，專家系統在應收帳款查核上的應用， (台北，私立東吳大學會計研究所未出版碩士論文，民國76 年6 月)。
    14. 黃娟娟，自動化知識擷取--ID3 在稅務查核上之應用， (台北，私立東吳大學會計研究所未出版碩士論文，民國81 年7 月)。
    15. 賴坤發，專家系統開發之研究--以開發針灸取穴專家系統為例，(台北，國立中興大學企業管理研究所未出版碩士論文，民國77 年6 月)

    三、英文書籍
    1. Barr, A., and Feigenbaum, E., The Handbook of Artifical Intelligence,
    Vol. 1 (Heuris Tech Press, 1981).
    *2. Charniak, E., and McDermott, D., " Introduction to Artificial Intelligence,"
    Addison Wesley (1985).
    3. Ernst & Young., Aud Manual, Volume 1 (Ernst & Young, August 1990).
    * 4. Forsyth, R., ES: Principiis and Case Studies (New York: Chapman
    and Hall, 1984), Foreword.
    5. Harmon, P., Maus, R., and W. Morrissey, Expert Systems Tools and
    Applications (John Wiley & Sons, Inc. 1988).
    *6. Hayes-Roth, F. , Waterman, D.A., and Lenat, D.B. (eds.), Building
    Expert System, (Addison-Wesley, 1983).
    *7. Holsapple, C.VV. and Whinston, A.B., Business Expert System, Irwin, 1987.
    8. Kell, W.G., Boynton, W.C., and R.E. Ziegler, Modern Auditing, 4th
    (John Wiley & Sons,Inc. 1989) .
    9. Lachman, R., Lachman, J.L. and E.C. Butterfield, Cognitive Psychology
    and Information Processing; An Introduction (Lawrence Erlbaum
    Assoceates , Publishers, 1979).
    *10. Newell, A., and Simon, H.A., Human Problem Solving (Prentice-Hall,
    New Jersey, 1980).
    11. Texas Instruments Incorporated, Personal Consultant Plus Reference
    Guide (Texas Instruments Incorporated, November 1988) .
    12. Vasarhelyi, M.A., Artifical Intelligence in Accounting and Auditing:
    The Use of Expert Systems (Markus Wiener Publishing, Inc. New York,
    1989).
    13. Waterman, D.A., A Guide to Expert Systems (Addison-Wesley, 1986).
    *14. Webster`s .,New Collegiate Dictionary, Springfield, MA:G&C Merream Co.
    *15. Weiss, S.M. and Kulikowski, C.A., " A Practical Guide to Designing
    Expert Systems," Rowman & Allanheld Publishers (1984).
    四、英文期刊及未出版論文：
    1. Abdolmehammadi, M.J., " Decision Support and Expert System in
    Auditing: A Review and Research Directions," Accounting & Business
    Research, (Spring 1987), pp.1-13.
    2.------, and Wright,A., " An Examination of the Effects of Experience
    and Task Complexity on Audit Judgments," The Accounting
    Review (January 1987), pp.1-13.
    3.------, and Shanteau, J., " Personal Attributes of Expert Auditors,"
    Organizational Behavior and Human Decision Processes (531992), pp.158-172.
    4. Ashton, R.H., and Brown, P.R., " Descriptive Modeling of Auditors`
    Internal Control Judgments: Replication and Extension," Journal of
    Accounting Research (Spring 1980), pp.269-277.
    5. Bailey, A.D., Jr., Hackenbrack, K., De, P., and J. Dillard, " Artificial
    Intelligence, Cognitive Science and Computational Modeling in Auditing
    Research : A Research Approach," Joural of Information Systems
    (Spring 1987), pp.20-40 .
    6. Benbenishty, R., " An Overview of Methods to Elict and Model Expert
    Clinical Judgment and Decision Making," Social Service Review
    (December 1992), pp.599-613.
    7. Brazile, R.P. and Swigger, K.M., " Gates: An airline gate assignment
    and tracting expert system," IEEE EXPERT, (Summer 1988), pp.33-39.
    8. Bramer, M.A., " A Survey and Critical Review of Expert Systems Research,"
    Preview and Overview, PP.3-29.
    *9. Butt, J.1., " Frequency Judgments in An Auditing RELATED Task,"
    Journal of Accounting Research (Autumn 1988), pp. 315-330.
    10. Ercegovac, Z., " A Multiple - Observation Appoach in Knowledge Acquisition
    for Expert Systems: A Case Study, " Journal of the American
    Society for Information Science, (1992), pp.506-517.
    11. Fedorowicz, J. , Oz, E., and P.D. Berger, " A Learning Curve Analysis
    of Expert System Use," Decision Sciences, Vo1.23, Iss4, (1992), pp.797- 818.
    12. Graham, L.E., Damens, J., and G.V. Ness, " Developing Risk Advisor:
    An Expert System for Risk Identification," Aud ing: A Journal of
    Practice and Theory, Vol. 10, No. 1, (Spring 1991), pp.69-96.
    13. Hansen, J .V., and Messier, Jr., "V.F. , " A Preliminary Investigation
    of EDP-XPERT," Auditing: A Journal of Practice and Theory, (Fall
    1986) , pp.109-123.
    14. Hoffman, R.R., " The Problem of Extracting the Knowledge of Experts
    from the Perspective of Experimental Psychology," AI Magazine, Vol.8,
    No.2, (Summer 1987), pp.53-67.
    *15 . Hulthage, Let al., " The Arch ecture of ALADIN: A knowledge-based
    approach to alloy design," Ieee Expert, (August 1990), pp.56-73.
    16. Johnson, P.E. , Grazioli, S., Jamal, K., and Zualkernan LA., " Failure
    in Expert Reasoning, " Organizational Behavior and Human Decision
    Processes 53 . (1992), pp.173-203.
    17. Klersey, G.F. and Mock, T., " Verbal Protocol Research in Auditing,"
    Accounting Organizations and Society, VoLl4,Nos.l/2, pp.133-151.
    *18. Larcker, D.F. & Lessig, V.P., " An Examination of the Linear and
    Retrospective Process Tracing Approaches to Judgment Modeling," The
    Accounting Review (January 1983), pp.58-77.
    *19. Libby, R., " Experimental Research and the Distinctive Features of
    Accounting Settings," In 1. Ponemon and D. Gobhart(eds.), Auditing:
    Advances in Behavior Research (Springer-Verlag 1991), PP.1-20.
    20. Lin, T.W. " Expert Systems and Management Accounting Research,"
    Management Accounting, Vol.4. No.1 (Spring 1986).
    21. McCarthy, W.E., " On the Future of Knowledge-Based Accounting
    Systems," Dr. Scott Memorial Lectures in Accountancy, VoLl5 (1986).
    22. Messier, Jr., W.F., and Hansen, J .V., " Expert Systems in Auditing:
    The State of the Art," unpublished working paper (Fall 1987).
    *23. Minsky, M., " A Framework for Representing Knowledge," in P.Winsten( ed.),
    The Psychology of Computer Vision, McGraw-Hill (1975), Chapter 6.
    *24. Nesbit, R.E. & Wilson, T.D., " Telling More Than We Can Know:
    Verbal Reports on Mental Processes, Psychological Review (1977), pp.231-259.
    25. Otway, H., and Winterfeldt, D.V., ` Expert Judgment in Risk Anal-
    Ysis and Manage`ment :Process, Context, and Pitfalls," Risk Analysis,
    Vol.12, No. 1 (1992).
    26. Shanteau, J. " How Much Information Does An Expert Use? Is rele-
    vant?," Acta Psychological 81 (1992),pp.75-86.
    27. - --- and Stewart, T.R., " Why study Expert Decision Making?
    Some Historical Perspectives and Comments," Organizational Behavior
    and Human Decision Processes 53 (1992), pp.95-106.
    *28. Shiffrin, R.M., & Atkinson, R.C., " Storage and retrieval processes
    in long-term memory. Psychological Review 76 (1969), pp.179-193.
    *29. Sullivan G. and Fordyce, K., " Decision Stimulation (DSIM) One
    Outcome of Combining Expert Systems and Decision Support Systems,"
    working paper, IBM (1985).
    *表示該文獻作者為直接參閱，納入本研究的部份，係參考其他文獻摘錄。
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G91NCCV1772012
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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