Spotlighting: (Title of Spotlighting)

Further Information on Electronic Performance Support Systems (EPSS)

Before reading this spotlight, be sure to read the Module 2 spotlighting in the textbook on expert systems and EPSS. An EPSS is formally defined as "an integrated electronic environment that is available to and easily accessible by each employee and is structured to provide immediate, individualized on-line access to the full range of information software, guidance, advice and assistance, data, images, tools, and assessment and monitoring systems to permit job performance with minimal support and intervention by others." (http://www.epssinfosite.com/whatepss.htm) EPSS development software tools have the potential to revolutionize the automate of often tedious, routine tasks in accounting that often require months (or longer) of on-the-job training to master. With such a system available on a desktop or laptop, the accountant can employ the EPSS aid to become self-sufficient in performing the task within a few days or weeks, significantly increasing productivity and performance and reducing the firm's overall training costs. For a number of reasons, however, as usual, the accounting profession is greatly lagging behind in employing this information technology platform in the classroom and in practice. A very good short article on the subject is Chet Leighton, "What is EPSS," covering the goals of EPSS, components of EPSS, and the need for such systems. Another good article on the topic is "Establishing the Framework for EPSS."

When to Develop an EPSS

When is an EPSS needed? This two page article contains 12 questions a firm should ask to determine before an EPSS is developed.

Jobs That Benefit From EPSSs

What types of jobs should significantly benefit from the installation of an EPSS? This very brief article describes 6 key factors that might indicate when a job would substantially benefit from an EPSS.

Software to Develop EPSSs

What software tools are available to develop EPSS? This article describes a variety of software tools available to develop many types of EPSS, including agents and wizards, project management tools, hypertext programs, and artificial intelligence and expert systems. The latter category may be one of the most important tools to develop many types of accounting EPSS. A very easy to use tool for implementing a variety of EPSS applications using If/Then rules is WebLS. WebLS and full documentation can be freely downloaded from the following web link. Another very good article on developmental tools is found at this EPSS Design Website.

Descriptions of EPSS Systems

This link contains a number of working prototypes and examples of applications that demonstrate th principles of EPSS.

Other Useful EPSS Websites

http://www.cudenver.edu/~mryder/itc_data/performance.html

Should accountants be involved in the development of EPSS? Why or why not? What is the potential impact of these systems on (1) auditors, (2) management accountants, (3) tax accountants, (4) financial accountants, and (5) the development of accounting information systems?

List a number of accounting jobs and/or procedures that would be suitable for EPSS development. Why do you feel the jobs and/or procedures chosen are appropriate for EPSS development?

For each accounting job and/or procedure listed in (2) above, indicate the types of software tools available to develop the EPSS.

Link to the website that contains working prototypes and examples of applications that demonstrate the principles of EPSS. Interact with each working prototype and read the examples of systems that have been converted to EPSS.

Download the WebLS EPSS developmental tool and documentation. After studying the documentation, use WebLS to develop a simple EPSS directly related to an accounting job or procedure.

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