首页|A conceptual design for simplifying and structuring electronic documents: An application in professional conduct standards.
A conceptual design for simplifying and structuring electronic documents: An application in professional conduct standards.
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This research is exploratory in nature and seeks to identify a conceptual design of an information system intended to contribute to the simplification and structuring of complex documents such as the AICPA Professional Standards used in decision making in public accounting. This simplifying and structuring leads the decision maker to recognize the opportunity and value of increasing search. Through increased focused search the decision maker is empowered to make a choice that is closer to the optimum.; The conceptual design recognizes the decision maker as the most important component of the system. Therefore, considerable attention is placed on the mental models and cognitive processes taking place in the mind of the decision maker. A basic problem in computer support of ill-structured decision situations is fundamentally a representation problem--ultimately it is about the internal representations in the mind of the decision maker.; The conceptual design is based on ideas found in intelligent front-end, intelligent document and case-based reasoning system literature. The prototype intelligent document system (IDS) focuses on filtering out irrelevant information from the user's view, and structuring relevant information. A demonstration prototype IDS is created which attempts to map theoretical concepts to specific software capabilities. The IDS uses a graphical user interface (GUI) linked to an electronic document system containing multiple logical views of the text. The electronic document contains hypertext links to a case-base to support case-based reasoning.; The prototype uses the portion of the AICPA Professional Standards which addresses professional conduct in public accounting. Using the IDS facility, a public accountant can examine the text of AICPA standards, additional information which might assist in interpreting the standards, and "previous solutions" stored in the form of "cases" in the case-base.; The prototype IDS is evaluated by a panel of experts representing public accounting. All experts are Certified Public Accountants (CPAs).; Particular attention is placed on the expert's opinion of the overall IDS conceptual design. The prototype is examined and used by the experts to assist in the evaluation of the conceptual design.
case-baseddecision supporthypertext
Baker, John Howard.
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博士
Business Administration, Accounting.; Business Administration, General.; Artificial Intelligence.; Computer Science.