User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model
- Topics:
- Modeling,
- Strategic Management Tools
- Tags:
- Accountability,
- REA,
- Operational Accounting,
- Management,
- Information System,
- Financial Services,
- Financial Accounting,
- Finance,
- Experiment,
- Accounting,
- ...
- Source:
- Ghent University
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Overview: 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 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. 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.
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Format: PDF | Size: 448KB | Date: Jul 2004 | Pages: 37
