ABSTRACTAlthough students begin with a spreadsheet to analyze the effect of a change in credit score cutoff on loan performance on sales, they discover that this approach becomes unwieldy as the analysis becomes more complex. As more... more
ABSTRACTAlthough students begin with a spreadsheet to analyze the effect of a change in credit score cutoff on loan performance on sales, they discover that this approach becomes unwieldy as the analysis becomes more complex. As more attributes from more sheets are required, the spreadsheet solution becomes difficult to implement or audit. The case thus motivates students to develop the database skills of importing the spreadsheet data into a database manager, joining tables, and performing the analysis using database querying. The case requires students to think critically to model the business situation in spreadsheet formulas and database query expressions, structure relationships among the attributes across data tables, and manipulate attributes to achieve the business objective. The case is suitable for courses in accounting systems, managerial accounting, decision making, and database systems. Objective questions are provided for assessing students' ability to analyze tran...
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ABSTRACT User Services is firmly entrenched in computing, and it is now time to consider the prospects for its future. That is, what functions will User Services continue to support and what new functions will be added? How will these... more
ABSTRACT User Services is firmly entrenched in computing, and it is now time to consider the prospects for its future. That is, what functions will User Services continue to support and what new functions will be added? How will these functions change and in what ways? What must computing professionals in User Services do to prepare themselves for the years ahead? Will the training that is available today be adequate for insuring the growth of computing professionals for User Services over the next decade? This paper explores some of the assumptions that are being made now about the place of computing and technology. With an understanding of the direction of computing technology and societal concerns affecting technological endeavors, User Services people should be able to answer the questions for their own installations.
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ABSTRACT With the proliferation of relational database programs for PC's and other platforms, many business end-users are creating, maintaining, and querying their own databases. More importantly, business end-users use the output... more
ABSTRACT With the proliferation of relational database programs for PC's and other platforms, many business end-users are creating, maintaining, and querying their own databases. More importantly, business end-users use the output of these queries as the basis for operational, tactical, and strategic decisions. Inaccurate data reduce the expected quality of these decisions. Implementing various input validation controls, including higher levels of normalisation, can reduce the number of data anomalies entering the databases. Even in well-maintained databases, however, data anomalies will still accumulate. To improve the quality of data, databases can be queried periodically to locate and correct anomalies. This paper reports the results of two experiments that investigated the effects of different data structures on business end-users' abilities to detect data anomalies in a relational database. The results demonstrate that both unnormalised and higher levels of normalisation lower the effectiveness and efficiency of queries relative to the first normal form. First normal form databases appear to provide the most effective and efficient data structure for business end-users formulating queries to detect data anomalies.
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This research develops a taxonomy of SQL errors, which could be used as the basis for query complexity measures and a formalization of the effects of query errors. Knowing more about the errors that users make would allow designers of... more
This research develops a taxonomy of SQL errors, which could be used as the basis for query complexity measures and a formalization of the effects of query errors. Knowing more about the errors that users make would allow designers of query languages to see which aspects of SQL cause problems for users and thus identify how to create better query
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... WORKSHOP PARTICIPANTS Brenda L. Ferriero MIT Betsy R. Little EDUCOM ElizabethWettstein Princeton University Eva Michna Rutgers University ... Goldstlne HH The Computer from Pascal to yon Neumann Princeton U. Press= Princeton (1972).... more
... WORKSHOP PARTICIPANTS Brenda L. Ferriero MIT Betsy R. Little EDUCOM ElizabethWettstein Princeton University Eva Michna Rutgers University ... Goldstlne HH The Computer from Pascal to yon Neumann Princeton U. Press= Princeton (1972). ...
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In recent years, learning has been reconceptualized from an additive process characterized by an individual's acquisition of knowledge to a socially enabled developmental process in which learners continually reorganize knowledge... more
In recent years, learning has been reconceptualized from an additive process characterized by an individual's acquisition of knowledge to a socially enabled developmental process in which learners continually reorganize knowledge structures and create new representations. In the new view, learning is defined as the development that results from social interaction that affords learners increased access to roles in expert performances. Accepting the dual cognitive-social nature of learning creates a new problem for instructors: designing learning experiences that meld the cognitive and social aspects without subordinating either to the other. This article addresses the problem by presenting, justifying, and exemplifying an approach to designing learning experiences that support learners' development of capabilities so that they learn to do without assistance things that they could initially do only with assistance. The goal of this design approach is for learners to develop ca...
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This case illustrates how database queries can be used to provide continuous assurance in a situation where two trading partners want assurance of the other's compliance with their agreements. In this two-sided assurance situation, a... more
This case illustrates how database queries can be used to provide continuous assurance in a situation where two trading partners want assurance of the other's compliance with their agreements. In this two-sided assurance situation, a car maker wants assurance that its dealers make timely responses to web site customers and the dealers want assurance that the car maker is sending them all the designated customer referrals. The queries, developed in Microsoft Access®, illustrate the kind of queries that accountants could prepare to perform continuous monitoring of business activities. In this situation, referrals not in compliance with the agreements might be sent automatically to car maker and dealer managements. Query-based approaches to continuous assurance are likely to become more common as trading partners devise new business relationships and want assurance that the other party is abiding by their mutual agreements.
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This paper develops the motivation for collaborative discovery learning online and explains its application in a master's course in information systems assurance. In discovery learning, participants learn to recognize a problem,... more
This paper develops the motivation for collaborative discovery learning online and explains its application in a master's course in information systems assurance. In discovery learning, participants learn to recognize a problem, characterize what a solution would look like, search for relevant information, develop a solution strategy, and execute the chosen strategy. In collaborative discovery learning, participants, immersed in a community of practice, solve problems together. In collaborative discovery learning online, participants seek the knowledge they need and solve problems together in a virtual environment. For this purpose, virtual environments are characterized by web-based access to resource materials and participants' work and web-based discussions occurring in real time (synchronously). This approach to learning prepares students for work environments in which new problems are the norm and professionals work collaboratively to solve them in virtual spaces. The p...
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ABSTRACTSpringer and Borthick (2004a) designed cognitive conflict tasks in sophomore accounting to develop critical thinking. While prior work showed that students completing critical thinking courses had stronger content knowledge... more
ABSTRACTSpringer and Borthick (2004a) designed cognitive conflict tasks in sophomore accounting to develop critical thinking. While prior work showed that students completing critical thinking courses had stronger content knowledge (Springer and Borthick 2007), it provided no evidence that these experiences would improve performance in courses with new content areas. This study extends the prior work by providing evidence of far transfer, the kind that would be expected if critical thinking were developed during the sophomore tasks. In this study, students with cognitive conflict task experience in sophomore accounting performed better than those with traditional sophomore accounting experience, in both readings-only and problem-based junior-level courses. In addition, the graduation GPAs of students with cognitive task experience increased more between the junior year and graduation than those of students without these tasks. An interaction between GPA and sophomore learning experi...
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ABSTRACTAs student learning outcomes and retention receive more attention in higher education, failure rates in principles of accounting courses, gate-keeper courses for business majors, are coming under scrutiny. This study shows... more
ABSTRACTAs student learning outcomes and retention receive more attention in higher education, failure rates in principles of accounting courses, gate-keeper courses for business majors, are coming under scrutiny. This study shows promising results from use of a learning innovation, ultra-short online videos, for addressing three common reasons for poor performance: intimidating class environments, low aptitude, and low motivation. For students at all achievement levels, tutorial use rates were above 60 percent, even though there was no course credit for viewing them. Students using the tutorials had significantly lower course drop rates and better pass rates. Tutorial use was correlated with higher exam scores, although the effect was moderate. Based on analysis of the two-year periods before and after implementation, the use of tutorials was correlated with higher course grades. Tutorial use remained at high levels two years after implementation even without instructors encouragin...
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Research Interests: Computer Science, Relational Database, Information Retrieval, Decision Support Systems, Models, and 15 moreMathematical Sciences, Natural language, Ambiguity, SQL, Decision Support, computer science Artificial intelligence, Database Query, Data representation, FIT, Retrieval, Computer Human Interaction, Front end, E, C, and Computer Science Information Systems
During my tenure as a Microsoft product manager, members of the Windows Strategy group introduced me to Citrix Systems' thin-client/server computing model, which consists of the WinFrame server and Independent Computing Architecture... more
During my tenure as a Microsoft product manager, members of the Windows Strategy group introduced me to Citrix Systems' thin-client/server computing model, which consists of the WinFrame server and Independent Computing Architecture (ICA) client software. To me, ...
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ABSTRACT: This case supports the high-level objective of learning to model business situations to design databases and query them to solve business problems. Students analyze Radio Frequency Identification (RFID) and related fulfillment... more
ABSTRACT: This case supports the high-level objective of learning to model business situations to design databases and query them to solve business problems. Students analyze Radio Frequency Identification (RFID) and related fulfillment data to develop business intelligence for a grower of bedding plants selling to big-box retailers. Students prepare a business process diagram to understand the business process; identify objectives for detecting and correcting data errors and analyzing business performance; construct a Resource, Event, Agent (REA) diagram to specify a database design; implement the database and query it to satisfy business objectives; communicate results; document data error correction procedures; and prepare adjusting journal entries. The case is appropriate for students with moderate database querying proficiency. The case's managerial and financial accounting and internal control implications make it suitable for courses in Accounting Information Systems (AIS...
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ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085... more
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implic...
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This case prompts learners to analyze compensation data and worker agreements to assess a company's likely compliance with requirements for classifying workers as independent contractors rather than employees based on the factors the... more
This case prompts learners to analyze compensation data and worker agreements to assess a company's likely compliance with requirements for classifying workers as independent contractors rather than employees based on the factors the Internal Revenue Service (IRS) uses for compliance with IRS Rev. Rul. 87-41 and Treas. Reg. § 31.3401(c)-1. Students combine tax research and data analysis to identify risky employment practices, recommend corrective action to bring the company into compliance, and estimate potential penalties if the IRS were to declare the company not in compliance. Students complete a data analysis report as a basis for preparing a research memorandum. Students electing tax practice will need to be able to perform similar analyses of client data in advance of IRS audits given that the IRS analyzes accounting data when auditing taxpayers. Given the guidance in the Teaching Notes, no database query experience is necessary on the part of instructors.
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Based on a conversation between a sales manager and an internal auditor of the used car dealer EasyBuy, students answer questions that prompt them to identify errors in a draft business process diagram (BPD) for the sales process, make... more
Based on a conversation between a sales manager and an internal auditor of the used car dealer EasyBuy, students answer questions that prompt them to identify errors in a draft business process diagram (BPD) for the sales process, make inferences about the business process, and distinguish between accounting and nonaccounting events. The draft BPD has been updated to include remote vehicle disablement when customers default on loans. Alternatively, instructors can have students prepare the BPD from the conversation instead of answering the questions. The case is appropriate for students in courses developing or enhancing business process expertise. The case requires students to think critically about a business process as they make inferences about process outcomes and detect errors in the draft BPD. The case can be used as a first learning experience with BPDs or as a subsequent experience, including assessment of business process expertise.
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Staffing the User Services function of a computing center requires recruiting, training, and keeping qualified personnel while expending a fixed set of resources. These resources include not only the purely monetary ones of salaries and... more
Staffing the User Services function of a computing center requires recruiting, training, and keeping qualified personnel while expending a fixed set of resources. These resources include not only the purely monetary ones of salaries and physical facilities but also other resources such as supervisory time. This paper addresses these activities from the viewpoint of how to plan the staffing of the User Services function given that one is prepared to delineate the objectives of the User Services group at the installation. Let us assume that User Services personnel provide most of the user contact at the installation, serving students, faculty, and staff. The contact may consist of consulting, teaching, and programming where users are dealt with directly, or it may consist of documenting, programming, and maintaining and enchancing software where users receive principally the end product, the program and its documentation. There are centainly other areas of contact, e.g., input/output assistance and remote terminal operation and which might be the responsibility of User Services due either to historical procedents or to situations in which user contact with other groups at the installation proved to be unsatisfactory and User Services was asked to help.
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Acknowledgements: We gratefully acknowledge the funding provided by the University of Waterloo's Centre for Information Systems Assurance. We are grateful to Scott Paquette and Gary Baker for help in administering the experiment.
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ABSTRACT The Sarbanes-Oxley Act (SOX) mandates managers and auditors to assess the effectiveness of internal controls over financial reporting. Our study investigates two methods that organizations commonly use to document their business... more
ABSTRACT The Sarbanes-Oxley Act (SOX) mandates managers and auditors to assess the effectiveness of internal controls over financial reporting. Our study investigates two methods that organizations commonly use to document their business processes – descriptive narrative (hereafter, textual) and diagrammatic – and their effect on the accuracy of auditors’ assessment of internal controls and audit risk. Further, we consider whether auditors’ general ability and/or perception of their ability (termed self-efficacy) moderate the effectiveness of the type of representation. We conduct an experiment where 115 master of accounting (MACC) students with 15 months of practitioner experience complete a modified version of the task developed by Borthick, Schneider, and Vance (2011). We find that those using textual representation were more accurate at identifying internal control and audit risks than those using diagrammatic representation. Further, those higher in ability and lower in self-efficacy were also more accurate in their assessments. Finally, ability and efficacy are found to moderate the effects of representation on performance. Implications for practice and training are discussed.
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Research Interests: Computer Science, Information Technology, Computer Vision, Computer Science Education, Knowledge Management, and 10 moreService Oriented Computing, Problem Based Learning, Cultural Differences, It Professional, Maintenance Engineering, Professional Services, Multidisciplinary Teams, Multidisciplinary Approach, service Business, and Service Orientation
To provide real-time assurance, auditors must rely on continuous auditing. Although the need for continuous auditing is readily apparent, not many auditors have experience in implementing or relying on it. The purpose of this writing is... more
To provide real-time assurance, auditors must rely on continuous auditing. Although the need for continuous auditing is readily apparent, not many auditors have experience in implementing or relying on it. The purpose of this writing is to illustrate how Chan and Vasarhelyi's (2011) stages of continuous auditing might be instantiated in a highly automated procure-to-pay process using the Krishnan et al. (2005) notation for representing controls in business process diagrams. In Stage 1, existing processes and controls are examined to identify the monitoring and testing that is suitable for continuous auditing and confirm sufficient data access. In Stage 2, metrics for evaluating transaction data are defined. In Stage 3, rule-based analytics are developed as benchmarks for determining internal control violations. In stage 4, an audit-by-exception approach is described for determining the level of material errors, omissions, and other anomalies.
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In this simulation of a merger and acquisition due diligence engagement for a fast-fashion retailer's inventory account, learners develop IT audit skills by (1) preparing a business process representation, (2) identifying audit... more
In this simulation of a merger and acquisition due diligence engagement for a fast-fashion retailer's inventory account, learners develop IT audit skills by (1) preparing a business process representation, (2) identifying audit objectives for testing management assertions about inventory, (3) designing audit procedures to implement audit objectives, (4) querying data files to execute audit procedures, and (5) communicating results. The simulation develops skills for analyzing data to verify the internal consistency of accounting records and to detect conditions warranting further investigation. The simulation, workable with a database query tool or audit software, is appropriate for students with querying proficiency and audit procedure design capability. The simulation helps bridge the understanding gap between IT auditors and general auditors by enabling novice auditors to experience an auditing situation in which they apply IT audit tools to verify internal consistency of dat...
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This simulation affords an opportunity for learning to audit system development for an accounting application. The simulation responds to the growing emphasis on controlling system development for complying with the internal control... more
This simulation affords an opportunity for learning to audit system development for an accounting application. The simulation responds to the growing emphasis on controlling system development for complying with the internal control assurance requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. House of Representatives). Because of the lack of detailed accounting standards for vendor incentives, learners have to construct a working definition of “systematic and rational” allocation of incentives in order to develop audit objectives and procedures. In the simulation, learners (1) develop objectives for auditing the specific project of migration of legacy code for vendor incentives and the system development for a group of projects, (2) design audit procedures to achieve the audit objectives, (3) execute the audit procedures by querying the databases, and (4) communicate objectives, procedures, and results in a report. The simulation is staged with conversations among a...
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In this case, students develop and use database queries to analyze possible causes of a potential budget overrun for telephone warranty service for a company that sells personal computers (PCs). Students query a Microsoft Access® database... more
In this case, students develop and use database queries to analyze possible causes of a potential budget overrun for telephone warranty service for a company that sells personal computers (PCs). Students query a Microsoft Access® database with tables for sales of PCs, estimates for technician time, employees, technician costs, and service minutes provided. The queries illustrate those that accountants could prepare to analyze transaction-level data to develop insights about business operations. Query-based approaches to analyzing transaction data are likely to become more common as businesses take advantage of the wealth of data available to them for solving business problems and exploiting emerging opportunities. This case is appropriate for students with rudimentary database querying proficiency, e.g., at the level developed by Borthick et al.'s (2001) case on assuring compliance for responses to website referrals.
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A persistent question associated with theories of situated learning is how to put them into action. The concept of situated learning, in which the learner and the task are placed in the context of the overall social practice, stems from... more
A persistent question associated with theories of situated learning is how to put them into action. The concept of situated learning, in which the learner and the task are placed in the context of the overall social practice, stems from Lave (1988) and Lave et al.'s (1988) recognition that a traditional view of learning as the end result of a process of transmitting knowledge is inadequate. Instead, they propose looking at learning from the learner's perspective and viewing learning as a continuous process in which what is learned depends on what has been learned before and the context in which the learner is immersed—a process known as “legitimate peripheral participation” (Lave and Wenger 1991). This paper explains how a situated-learning experience was operationalized in a context in which the learners' task was to develop a plan for auditing the development of a dysfunctional information system. It identifies and analyzes the situated learning from the viewpoint of d...
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Many accounting firms have changed the way their auditors evaluate internal control. Instead of preparing flowcharts documenting transaction flows, they only document the controls that have a bearing on specific financial statement... more
Many accounting firms have changed the way their auditors evaluate internal control. Instead of preparing flowcharts documenting transaction flows, they only document the controls that have a bearing on specific financial statement assertions. This shift in documentation marks a change in the structure of the internal control evaluation task from transaction flow to control objective. This case presents documentation organized by control objective for internal control of a company's purchasing cycle. The case includes discussion and objective format questions and is relatively short, which means it can be used as an in-class or out-of-class exercise or an in-class testing or assessment device on internal control evaluation.
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In this case, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service. Using a database query tool or... more
In this case, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service. Using a database query tool or audit software, students query a database with tables for call details, invoices, invoice details, plan rates, and users on plan. The queries are representative of those that accountants could develop to analyze transaction-level data to detect errors and develop insights about business operations. Query-based approaches to analyzing transaction data can enable businesses to make sense of their operations and ensure that they and their trading partners comply with their mutual agreements. The case is appropriate for students with rudimentary database querying proficiency, e.g., at the level developed by Borthick et al.'s (2001) case on assuring compliance for responses to website referrals. No auditing expertise is needed. The case is appropriate...
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The struggle to get weak students to use learning support services plagues virtually all retention programs (Friedlander, 1980; Hodges, 2001; Karabenick & Knapp, 1988; Moore & LeDee, 2006; Simpson, Hynd, Nist, & Burrell, 1997; Webster &... more
The struggle to get weak students to use learning support services plagues virtually all retention programs (Friedlander, 1980; Hodges, 2001; Karabenick & Knapp, 1988; Moore & LeDee, 2006; Simpson, Hynd, Nist, & Burrell, 1997; Webster & Dee, 1998). This study presents a cost-effective form of supplemental instruction (SI), in the form of on-line tutorials, ultra-short digital instruction suitable for high enrollment courses, designed to engage underprepared or poorly motivated students pass their required courses. Participation among the low achievers was 39.3%, improving their exam scores about a half a letter grade over non-users and students in control sections, even without giving course credit for using the SI resource. Surveys reveal what aspects of the tutorials were most effective and valued.
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The objective of the Fly Airline case is for you to learn to develop audit procedures in a context, e-ticket revenue, in which most of the evidence is available electronically, and in which many tests of controls and substantive tests can... more
The objective of the Fly Airline case is for you to learn to develop audit procedures in a context, e-ticket revenue, in which most of the evidence is available electronically, and in which many tests of controls and substantive tests can be performed using data stored in electronic form. In sequence, you will identify controls and their objectives, match controls to financial statement assertions for revenue, develop tests of controls, develop substantive tests for each assertion, and organize audit procedures into an effective and efficient audit program.
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This article explains the rationale for, the design of, and the implementation of business simulation episodes for eliciting a developmental shift from knowing to thinking in introductory accounting courses. Using business simulations... more
This article explains the rationale for, the design of, and the implementation of business simulation episodes for eliciting a developmental shift from knowing to thinking in introductory accounting courses. Using business simulations this way responds to a long-standing need for learning experiences that create opportunities for students to work on developing the higher-order thinking skills required for success in business and the accounting profession. The needed capability can be characterized as critical thinking: the ability to solve problems that cannot be described with a high degree of completeness, cannot be resolved with a high degree of certainty, or elicit disagreement from experts about the best solution. This use of business simulation, illustrated with an episode from the Safe Night Out (SNO) simulation, immerses students in the life of an evolving business for which they develop a continuing stream of business advice based on the application of accounting principles...
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ABSTRACT: In this case, students (1) listen to (or read a transcript of) conversations among managers of a convenience store company about current and contemplated supply chain processes, (2) prepare a system flowchart and a business... more
ABSTRACT: In this case, students (1) listen to (or read a transcript of) conversations among managers of a convenience store company about current and contemplated supply chain processes, (2) prepare a system flowchart and a business process diagram (BPD) to represent the processes, and (3) use these graphical representations to make inferences about system effectiveness. The case contrasts the emerging practice of business process modeling with the more traditional practice of system flowcharting. Instructors can use the case to help students develop advanced skills in documenting business processes and to assess their ability to represent business processes and make inferences about process effectiveness. The case is appropriate for accounting information systems and business courses in which business process modeling skills are developed or applied. Students should have a general knowledge of sales, order entry, and purchasing processes and be able to prepare simple flowcharts an...
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In spite of continual demands for higher-order thinking skills in accounting graduates, accounting educators have resisted emphasizing these skills in courses on the assumption that doing so would jeopardize students' grasp of... more
In spite of continual demands for higher-order thinking skills in accounting graduates, accounting educators have resisted emphasizing these skills in courses on the assumption that doing so would jeopardize students' grasp of traditional accounting knowledge. We offer experimental results indicating that this fear may be unwarranted. We found that instruction developing higher-order skills was associated with a significant increase—rather than the feared decrease—in traditional knowledge. We obtained this result by comparing the exam scores in a junior financial accounting course of students who previously completed either traditional accounting principles courses or principles courses with higher-order learning objectives. In traditional courses, instructors focus on instilling mastery of concepts and procedures through tasks that have demonstrably correct answers, tasks known as intellective tasks. In contrast, cognitive conflict tasks for developing higher-order skills have ...
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In this case, students (1) extend business process diagrams (BPD) to represent current and contemplated business processes for accounts payable processing for a convenience store company's merchandise purchases and (2) use the... more
In this case, students (1) extend business process diagrams (BPD) to represent current and contemplated business processes for accounts payable processing for a convenience store company's merchandise purchases and (2) use the graphical representations of the business processes to identify control weaknesses and their potential effects on the financial statements and operational effectiveness. The case is appropriate for students developing skills in documenting business processes and evaluating internal control in business processes in introductory courses in accounting information systems (AIS), auditing, and information technology (IT) auditing. Before beginning the case, students should be familiar with the procure-to-pay process, preparing BPDs, and identifying internal control weaknesses in business processes. Working the case requires students to think critically about the business processes and the implications of differences in current and contemplated processes.
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ABSTRACTThe Sarbanes-Oxley Act (SOX) (U.S. House of Representatives 2002) mandates the assessment of internal controls over financial reporting, and many organizations are using diagrams to document their internal control processes. While... more
ABSTRACTThe Sarbanes-Oxley Act (SOX) (U.S. House of Representatives 2002) mandates the assessment of internal controls over financial reporting, and many organizations are using diagrams to document their internal control processes. While educators regularly stress the effectiveness of diagrammatic representation of process information over textual representation, no prior study has offered convincing evidence that diagrammatic representation leads to improved performance. In an experiment, we examine students' performance on a business process risk and control assessment task using two informationally equivalent methods that are commonly taught in the classroom to document business processes: descriptive narrative (hereafter, textual) and diagrammatic. We also examine whether students' academic achievement and perceptions of their ability (self-efficacy) affect performance by type of representation. First, we find that while the method of representation has no effect on stu...
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Research Interests: Information Systems, Computer Science, Information Retrieval, Management Information Systems, Decision Making, and 14 moreData Mining, Accounting, Complexity, Accounting Information Systems, Query Optimization, Data Structure, Normalization, Database Query, Task Complexity, Computer Human Interaction, Information Systems Development And Management, C, Quality of Information, and Normal Form
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A. Faye Borthick, DBA, CISA, CMA, CPA School of Accountancy Georgia State University POB 4050 Atlanta GA 30302-4050 404 651-4472; fax: 404 651-1033 borthick@gsu.edu; www.gsu.edu/~accafb/borthick.htm ... Mary B. Curtis, PhD, CPA, CISA... more
A. Faye Borthick, DBA, CISA, CMA, CPA School of Accountancy Georgia State University POB 4050 Atlanta GA 30302-4050 404 651-4472; fax: 404 651-1033 borthick@gsu.edu; www.gsu.edu/~accafb/borthick.htm ... Mary B. Curtis, PhD, CPA, CISA Department of ...
As the volume of data in organizational databases grows, organizations are seeking to use this data to improve organizational success. To this end, users are being asked to query these databases to provide information to help answer... more
As the volume of data in organizational databases grows, organizations are seeking to use this data to improve organizational success. To this end, users are being asked to query these databases to provide information to help answer questions posed by key management personnel. Users who have had extensive experience with an organization’s data can often detect the presence of errors in their queries when query results do not correspond to their ex ante expectations. New users, however, are less familiar with the data they will be querying. Having no, or limited, ex ante expectations for query results, new users may be unaware that the result produced by their query is incorrect. Unwarranted confidence in the correctness of their queries predisposes these users to stop looking for query errors even when their queries still contain errors. This behavior, premature stopping of query revision, prompts investigating whether new users’ query performance would improve if they were not only...