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User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model

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  • G. POELS
  • A. MAES
  • F. GAILLY
  • R. PAEMELEIRE

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 (AIS) education.

Suggested Citation

  • G. Poels & A. Maes & F. Gailly & R. Paemeleire, 2004. "User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/254, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:04/254
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    References listed on IDEAS

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    1. G. Poels & A. Maes & F. Gailly & R. Paemeleire, 2004. "The Pragmatic Quality of Resources-Events-Agents Diagrams: An Experimental Evaluation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/219, Ghent University, Faculty of Economics and Business Administration.
    2. François Bodart & Arvind Patel & Marc Sim & Ron Weber, 2001. "Should Optional Properties Be Used in Conceptual Modelling? A Theory and Three Empirical Tests," Information Systems Research, INFORMS, vol. 12(4), pages 384-405, December.
    3. Roberta Ann Jones & Kathryn Lancaster, 2001. "Process mapping and scripting in the Accounting Information Systems (AIS) curriculum," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 263-278.
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    1. G. Poels & A. Maes & F. Gailly & R. Paemeleire, 2004. "Construction and Pre-Test of a Semantic Expressiveness Measure for Conceptual Models," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/257, Ghent University, Faculty of Economics and Business Administration.

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    Keywords

    REA accounting model; enterprise information architecture; model evaluation; experimentation; AIS education;
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