Applying Case‐Based Reasoning to the Accounting Domain

Case‐Based Reasoning (CBR) is rapidly emerging as a rich and powerful artificial intelligence approach that can overcome some inherent weaknesses of traditional expert system technology. Several successful CBR systems have been developed in a variety of fields and CBR applications are beginning to emerge in accounting research and practice as well. As sophisticated and user‐friendly CBR shells emerge, CBR is more likely to be used to solve complex, real‐world problems. This paper provides a broad overview of case‐based systems and the principles on which the field is founded. Accounting applications of case‐based reasoning and future research issues are identified.