The Effect of Alternative Business Model Representation Techniques on Business and Audit Risk Assessment

We investigate the effects of business model representation techniques, specifically format and presence of causal linkages, on business risk and audit risk assessment. We conduct an experiment involving auditing students with previous audit work experience as participants and business model information based on an existing public company. Participants given business model representation in either diagrammatical or tabular format make more accurate risk assessments than those given the same information in a free-form narrative format. Contrary to our prediction, overall performance in diagram and table conditions does not differ statistically. The inclusion of causal linkages in the business model representation has mixed effects on risk assessment accuracy. We also investigate whether task-specific experience moderates the effects of representation techniques on risk assessment. We find an interaction effect of task-specific experience with causal linkages; specifically, linkage effects are limited to the subsample of participants with no risk documentation experience

Diagrammatic Attention Management and the Effect of Conceptual Model Structure on Cardinality Validation

Diagrams are frequently used to document various components of information systems, from the procedures established for user-system interaction, to the structure of the database at the system’s core. Past research has revealed that diagrams are not always used as effectively as their creators intend. This study proposes a theory of diagrammatic attention management to contribute to the exploration of diagram effectiveness. Based upon diagrammatic attention management, this study demonstrates that the type of diagram most commonly used to represent conceptual models is less effective than three other alternatives for validating the models’ cardinalities. Most conceptual models are documented using entity-relationship diagrams that include a full transaction cycle or module on a single page, i.e., an aggregate diagrammatic format. Participants in this study using three alternative representations (disaggregate diagrammatic, aggregate sentential, and disaggregate sentential) outperformed users of the aggregate diagrammatic format for cardinality validation. Results suggest that to facilitate effective use of aggregate diagrams, users need a mechanism by which to direct their attention while using the diagrams. If such an attention direction mechanism is not inherent in a diagram, it may need to be applied as an external tool, or the diagram may need to be disaggregated to facilitate use

Resources-Events-Agents Design Theory: A Revolutionary Approach to Enterprise System Design

Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the database. At worst, basing systems on such constructs destroys details that are unnecessary for accounting but that may facilitate decision making by other enterprise functional areas. McCarthy (1982) proposed the resources-events-agents (REA) framework as an alternative structure for a shared data environment more than thirty years ago, and scholars have further developed it such that it is now a robust design theory. Despite this legacy, the broad IS community has not widely researched REA. In this paper, we discuss REA’s genesis and primary constructs, provide a history of REA research, discuss REA’s impact on practice, and speculate as to what the future may hold for REA-based enterprise systems. We invite IS researchers to consider integrating REA constructs with other theories and various emerging technologies to help advance the future of information systems and business research

Visual Attention Overload: Representation Effects on Cardinality Error Identification

Attention overload occurs when people are presented with so many different stimuli that they are unable to adequately direct their cognitive processing to all of the inputs. Visual attention overload is conceptually similar and occurs when people are given visual stimuli in a format that prevents them from effectively processing all of the stimuli. The current study examines whether visual attention overload results in differential performance with conceptual model representations for a task requiring identification of errors in relationship cardinalities. This study suggests that visual attention management is an important part of cognitive fit. Specifically, a representation that inhibits processing of information because of visual attention overload is not expected to have cognitive fit with a task that requires repeated use and scanning of the same objects that were previously inhibited. This study allows us to move beyond the “spatial representations should be used for spatial tasks” approach to instead attempt to identify the types of tasks that require repeated use of the representations and therefore are likely not to have cognitive fit with a diagram representation if the diagram is sufficiently complex

The Role of Application Domain Knowledge in Using OWL DL Diagrams: A Study of Inference and Problem-Solving Tasks

Diagrammatic conceptual schemas are an important part of information systems analysis and design. For effectively communicating domain semantics, modeling grammars have been proposed to create highly expressive conceptual schemas. One such grammar is the Web Ontology Language (OWL), which relies upon description logics (DL) as a knowledge representation mechanism. While an OWL DL diagram can be useful for representing domain semantics in great detail, the formal semantics of OWL DL places a burden on diagram users. This research investigates how user’s prior knowledge of the application domain impacts solving inference tasks as well as schema-based problem-solving tasks using OWL DL diagrams. Our empirical validation shows that application domain knowledge has no effect on inference performance but enhances schema-based problem-solving performance. We contribute to the conceptual modeling literature by studying task performance for a highly expressive modeling grammar and introducing inference tasks as a new task type

Identifying the \u27aboutness\u27 of highly structured expository documents

The increases in commercial documentation over the past 50 years and the permeation of computers into all areas of business has led to a major increase in the individual\u27s reading load. This thesis proposes a method of writing procedural documentation to enable rapid appreciation of the \u27aboutness\u27 of such material, thus making the reading task more efficient. The method is derived from a document structure which is used as a basis for the development of rules to construct a hierarchy of in-text headings which encapsulates the \u27aboutness\u27 of the text. Reading efficiency is achieved through needing to only interpret the headings to understand what the document is about. The method was tested by having control and experimental groups complete the same series of questions, answers to which were derived from a set of documents. The set used by participants in the experimental group contained headings structured according to the proposed method; the set used by participants in the control group contained headings which were not structured according to the proposed method. All variables other than headings were negated or neutralised. Answer accuracy and completion times of the groups were compared. On average the experimental group, who used documents containing headings structured according to the proposed method, had 7.5% better accuracy and completed the questions in 13.5% less time overall. These improvements are assumed to be due to the differences in heading effects

Effective Knowledge Transfer: A Terminological Perspective - Dismantling The Jargon Barrier To Knowledge About Computer Security

The research is concerned with the terminological problems that computer users experience when they try to formulate their knowledge needs and attempt to access information contained in computer manuals or online help systems while building up their knowledge. This is the recognized but unresolved problem of communication between the specialist and the layman. The initial hypothesis was that computer users, through their knowledge of language, have some prior knowledge of the subdomain of computing they are trying to come to terms with, and that language can be a facilitating mechanism, or an obstacle, in the development of that knowledge. Related to this is the supposition that users have a conceptual apparatus based on both theoretical knowledge and experience of the world, and of several domains of special reference related to the environment in which they operate. The theoretical argument was developed by exploring the relationship between knowledge and language, and considering the efficacy of terms as agents of special subject knowledge representation. Having charted in a systematic way the territory of knowledge sources and types, we were able to establish that there are many aspects of knowledge which cannot be represented by terms. This submission is important, as it leads to the realization that significant elements of knowledge are being disregarded in retrieval systems because they are normally expressed by language elements which do not enjoy the status of terms. Furthermore, we introduced the notion of `linguistic ease of retrieval' as a challenge to more conventional thinking which focuses on retrieval results

Effective knowledge transfer: a terminological perspective - Dismantling the jargon barrier to knowledge about computer security

The research is concerned with the terminological problems that computer users experience when they try to formulate their knowledge needs and attempt to access information contained in computer manuals or online help systems while building up their knowledge. This is the recognised but unresolved problem of communication between the specialist and the layman. The initial hypothesis was that computer users, through their knowledge of language, have some prior knowledge of the subdomain of computing they are trying to come to terms with, and that language can be a facilitating mechanism, or an obstacle, in the development of that knowledge. Related to this is the supposition that users have a conceptual apparatus based on both theoretical knowledge and experience of the world, and of several domains of special reference related to the environment in which they operate. The theoretical argument was developed by exploring the relationship between knowledge and language, and considering the efficacy of terms as agents of special subject knowledge representation. Having charted in a systematic way the territory of knowledge sources and types, we were able to establish that there are many aspects of knowledge which cannot be represented by terms. This submission is important, as it leads to the realisation that significant elements of knowledge are being disregarded in retrieval systems because they are normally expressed by language elements which do not enjoy the status of terms. Furthermore, we introduced the notion of `linguistic ease of retrieval' as a challenge to more conventional thinking which focuses on retrieval results

An overview of decision table literature 1982-1995.

This report gives an overview of the literature on decision tables over the past 15 years. As much as possible, for each reference, an author supplied abstract, a number of keywords and a classification are provided. In some cases own comments are added. The purpose of these comments is to show where, how and why decision tables are used. The literature is classified according to application area, theoretical versus practical character, year of publication, country or origin (not necessarily country of publication) and the language of the document. After a description of the scope of the interview, classification results and the classification by topic are presented. The main body of the paper is the ordered list of publications with abstract, classification and comments.