Results 1 -
4 of
4
The Pragmatic Quality of Resources-Events-Agents Diagrams: an Experimental Evaluation
- FACULTEIT ECONOMIE EN BEDRIJFSKUNDE HOVENIERSBERG 24 9000 GENT Tel. : 32 - (0)9 – 264.34.61 Fax. : 32 - (0)9 – 264.35.92 WORKING PAPER SERIES 12 04/219
, 2004
"... The authors wish to thank Patricia Everaert (Ghent University) and two anonymous reviewers of the 2 nd Int’l Workshop on Conceptual Modeling Quality (IWCMQ’03) for their useful comments and suggestions on previous versions of this paper. D/2004/7012/05 ..."
Abstract
-
Cited by 10 (1 self)
- Add to MetaCart
The authors wish to thank Patricia Everaert (Ghent University) and two anonymous reviewers of the 2 nd Int’l Workshop on Conceptual Modeling Quality (IWCMQ’03) for their useful comments and suggestions on previous versions of this paper. D/2004/7012/05
An Empirical Test of the REA Model
, 2004
"... Abstract. This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company’s accountability infrastruct ..."
Abstract
- Add to MetaCart
Abstract. This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company’s accountability infrastructure. Using a between-subjects experiment with business students we investigated whether Entity-Relationship (ER) diagrams that show a REA pattern occurrence are better understood than informationally equivalent ER diagrams that do not show a REA pattern occurrence. The results of our experiment indicate that students develop a more accurate understanding of the business processes and policies modelled when they recognize the REA structure of accounting information in ER diagrams. Students also perceive such diagrams to be easier to use when performing model comprehension and validation tasks. The experiment further showed that the number of information systems courses taken by students has a significant effect on task performance. The number of accounting courses completed before the experiment did not affect the understanding of business process models. The paper concludes by discussing some implications for Accounting Information Systems
Improving Understanding of Information Systems Valuation, Planning and Control: Potential Insights from Accounting Research
"... This paper briefly reviews the IS valuation, planning and control literature and suggests several areas where the models and methods of accounting research may be of reference value to IS researchers. These areas encompass (i) method issues in assessing the value of IS investments, (ii) modeling the ..."
Abstract
- Add to MetaCart
This paper briefly reviews the IS valuation, planning and control literature and suggests several areas where the models and methods of accounting research may be of reference value to IS researchers. These areas encompass (i) method issues in assessing the value of IS investments, (ii) modeling the sources of value from IS, (iii) development of an integrative framework for implementing IS investments and (iv) development of measurement systems for better capturing the paths of IS effects across time.
Exploring Sentiments of Corporate Disclosures
"... How “good ” is bad News? How “good ” is bad News? ..."
