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User Attitudes towards Pattern-Based Enterprise Information Models: A Replicated Experiment with REA Diagrams

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

Abstract

This paper presents a study evaluating the REA-patterns-based approach to enterprise information modelling. We replicated an earlier experiment demonstrating that business students perform a comprehension task more accurately when they recognize REA pattern occurrences in entityrelationship diagrams and that they perceive such diagrams as easier to use than informationally equivalent diagrams with no apparent REA pattern occurrences. These findings were confirmed in the replication, but contrary to the original experiment also efficiency gains in terms of faster understanding were demonstrated. Furthermore, the original experiment was extended by testing a more complete model of user attitudes. It was shown that, after completing the comprehension task, students perceived diagrams with REA pattern occurrences as easier to interpret and more useful, and were more satisfied with them. But somewhat surprisingly, students also perceived such diagrams as more semantically expressive, even if they were informationally equivalent to the control diagrams. It was further shown that perceived semantic expressiveness is related to perceived usefulness, but not to perceived ease of interpretation. The effect of perceived semantic expressiveness on user information satisfaction is not direct, but mediated by perceived usefulness.

Suggested Citation

  • G. Poels & A. Maes & F. Gailly, 2005. "User Attitudes towards Pattern-Based Enterprise Information Models: A Replicated Experiment with REA Diagrams," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/315, Ghent University, Faculty of Economics and Business Administration.
  • Handle: RePEc:rug:rugwps:05/315
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    File URL: http://wps-feb.ugent.be/Papers/wp_05_315.pdf
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    4. G. Sarens & I. De Beelde, 2005. "Internal Auditor’s Perception about their Role in Risk Management Comparison between Belgian and US Companies," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/304, Ghent University, Faculty of Economics and Business Administration.
    5. repec:zbw:bofitp:2005_010 is not listed on IDEAS
    6. S. Vandevoorde & M. Vanhoucke, 2005. "A Comparison of Different Project Duration Forecasting Methods using Earned Value Metrics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/312, Ghent University, Faculty of Economics and Business Administration.
    7. A. Maes & G. Poels & F. Gailly & R. Paemeleire, 2005. "Measuring User Beliefs and Attitudes towards Conceptual Models: A Factor and Structural Equation Model," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/311, Ghent University, Faculty of Economics and Business Administration.
    8. P. Everaert & G. Sarens, 2005. "Outsourcing bij Vlaamse Ondernemingen: een Exploratief Onderzoek," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/306, Ghent University, Faculty of Economics and Business Administration.
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    Cited by:

    1. Jan Lepoutre & Nikolay Dentchev & Aimé Heene, 2007. "Dealing With Uncertainties When Governing CSR Policies," Journal of Business Ethics, Springer, vol. 73(4), pages 391-408, July.
    2. W. Bruggeman & P. Everaert & S. R. Anderson & Y. Levant, 2005. "Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/332, Ghent University, Faculty of Economics and Business Administration.
    3. H. De Witte & E. Verhofstadt & E. Omey, 2005. "Testing Karasek’s learning- and strain hypothesis on young workers in their first job," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/326, Ghent University, Faculty of Economics and Business Administration.
    4. A. Karas & K. Schoors, 2005. "Heracles or Sisyphus? Finding, cleaning and reconstructing a database of Russian banks," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/327, Ghent University, Faculty of Economics and Business Administration.
    5. Maarten Dossche & Gerdie Everaert, 2005. "Measuring Inflation Persistence: A Structural Time Series Approach," Computing in Economics and Finance 2005 459, Society for Computational Economics.
    6. Bert Weijters & Maggie Geuens, 2002. "Evaluation of age-related labels by senior citizens," Vlerick Leuven Gent Management School Working Paper Series 2002-22, Vlerick Leuven Gent Management School.
    7. M Vanhoucke & S Vandevoorde, 2007. "A simulation and evaluation of earned value metrics to forecast the project duration," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 58(10), pages 1361-1374, October.
    8. N. Geeroms & P. Van Kenhove & W. Verbeke, 2005. "Health Advertising to promote Fruit and Vegetable Intake: Application of need-related Health Audience Segmentation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/336, Ghent University, Faculty of Economics and Business Administration.
    9. M. Vanhoucke & B. Maenhout, 2005. "Characterisation and Generation of Nurse Scheduling Problem Instances," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/339, Ghent University, Faculty of Economics and Business Administration.
    10. V. Vansteeger, 2005. "The current state of accounting harmonization: impediments to and benefits from harmonization," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/322, Ghent University, Faculty of Economics and Business Administration.
    11. B. Maenhout & M. Vanhoucke, 2005. "New Computational Results for the Nurse Scheduling Problem: A Scatter Search Algorithm," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/341, Ghent University, Faculty of Economics and Business Administration.
    12. L. Pozzi, 2005. "Income Uncertainty and Aggregate Consumption," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/334, Ghent University, Faculty of Economics and Business Administration.
    13. M. Knockaert & A. Lockett & B. Clarysse & M. Wright, 2005. "Do human capital and fund characteristics drive follow-up behaviour of early stage high tech VCs?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/325, Ghent University, Faculty of Economics and Business Administration.
    14. H. Ooghe & C. Spaenjers & P. Vandermoere, 2005. "Business failure prediction: simple-intuitive models versus statistical models," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/338, Ghent University, Faculty of Economics and Business Administration.
    15. M. Buelens & D. Bouckenooghe & D. De Clercq & A. Willem, 2005. "An Assessment of Validity in Small Business and Entrepreneurship Research," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/328, Ghent University, Faculty of Economics and Business Administration.
    16. G. Poels & F. Gailly & A. Maes & R. Paemeleire, 2005. "Object Class or Association Class? Testing the User Effect on Cardinality Interpretation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/323, Ghent University, Faculty of Economics and Business Administration.
    17. P. Windels & J. Christiaens, 2005. "Management Reform in Flemish Local Authorities: Testing the Institutional Framework," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/331, Ghent University, Faculty of Economics and Business Administration.
    18. I. Vermeir & M. Geuens, 2005. "Need for Closure and Youngsters’ Leisure Time Preferences," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/318, Ghent University, Faculty of Economics and Business Administration.
    19. D. Vantomme & M. Geuens & S. Dewitte, 2005. "How to Portray Men and Women in Advertisements? Explicit and Implicit Evaluations of Ads Depicting Different Gender Roles," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/319, Ghent University, Faculty of Economics and Business Administration.
    20. J. Albrecht & M. Neyt & T. Verbeke, 2005. "Bureaucratisation and the growth of health care expenditures in Europe," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/335, Ghent University, Faculty of Economics and Business Administration.
    21. S. Steenhaut & P. Van Kenhove, 2005. "An Empirical Investigation of the Relationships among a Consumer’s Personal Values, Ethical Ideology and Ethical Beliefs," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/321, Ghent University, Faculty of Economics and Business Administration.
    22. W. Buckinx & G. Verstraeten & D. Van Den Poel, 2005. "Predicting Customer Loyalty Using The Internal Transactional Database," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/324, Ghent University, Faculty of Economics and Business Administration.
    23. W. Buckinx & D. Van Den Poel, 2005. "Assessing and exploiting the profit function by modeling the net impact of targeted marketing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/330, Ghent University, Faculty of Economics and Business Administration.
    24. B. Maenhout & M. Vanhoucke, 2005. "An Electromagnetic Meta-Heuristic for the Nurse Scheduling Problem," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/316, Ghent University, Faculty of Economics and Business Administration.
    25. E. Labro & M. Vanhoucke, 2005. "A simulation analysis of interactions between errors in costing system design," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/333, Ghent University, Faculty of Economics and Business Administration.

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