The aim of this volume is to provide an international perspective of the types of artificial intelligence research being undertaken in accounting and finance. It contains a collection of papers which were presented at the 2nd and 3rd International Meetings on Artificial Intelligence in Accounting, Finance and Tax, held in Punta Umbria, Spain, in 1996 and 1997, as mid-year international conferences of the AI/ES Section of the American Accounting Association. Most of the above paradigms, as well as fuzzy logic, intelligent agents, and natural language understanding applications, are represented here. The book is divided into four parts: 1. Introduction 2. Accounting Applications 3. Finance Applications 4. Case-Based Reasoning