IDEAS home Printed from https://ideas.repec.org/a/wly/isacfm/v7y1998i3p135-152.html
   My bibliography  Save this article

The design of EDI controls using case‐based reasoning: EDICBR

Author

Listed:
  • Sangjae Lee
  • Ingoo Han

Abstract

This paper gives a description of EDICBR (EDI Controls design using Case‐Based Reasoning), a case‐based reasoning model for generating recommendations of EDI controls. The case base of EDICBR is composed of slots that include environmental and EDI controls. This system makes it possible to propose the EDI controls most needed in certain organizational contexts. This is performed by the following two steps. First, it suggests that the most probable level of controls from the cases be retrieved. Second, it determines the required controls that have the highest performance among the retrieved cases. EDICBR uses past cases to remind EDI auditors of similar cases and provides control recommendations. As a method to evaluate the effectiveness of EDICBR, the predictive power of the system is compared with that of multivariate discriminant analysis (MDA). The results show that the case‐based reasoner outperforms MDA in predictive accuracy. © 1998 John Wiley & Sons, Ltd.

Suggested Citation

  • Sangjae Lee & Ingoo Han, 1998. "The design of EDI controls using case‐based reasoning: EDICBR," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 7(3), pages 135-152, September.
    • Handle: RePEc:wly:isacfm:v:7:y:1998:i:3:p:135-152
    DOI: 10.1002/(SICI)1099-1174(199809)7:33.0.CO;2-C
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/(SICI)1099-1174(199809)7:33.0.CO;2-C
    Download Restriction: no
    File URL: https://libkey.io/10.1002/(SICI)1099-1174(199809)7:33.0.CO;2-C?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:isacfm:v:7:y:1998:i:3:p:135-152. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.interscience.wiley.com/jpages/1099-1174/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.