Abstract
Knowledge acquisition and representation has been characterised as the major bottleneck in the development of expert systems (Barr & Geigenbaum, 1982), especially in problem domains of high complexity. Financial analysis is one of the most complicated practical problems, where the expert systems technology is highly applicable, mainly because of its symbolic reasoning and its explanation capabilities. The aim of this paper is to present a complete methodology for knowledge acquisition and representation for expert systems development in the field of financial analysis. This methodology has been implemented in the development of the FINEVA multicriteria knowledge-based decision support system for the assessment of corporate performance and viability. The application of this methodology in the development of the FINEVA system is presented.
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