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

Risks and controls in the implementation of ERP systems

The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial failures, the implementation of packaged ERP software and associated changes in business processes has proved not to be an easy task. As many organizations have discovered, the implementation of ERP systems can be a monumental disaster unless the process is handled carefully. The aim of this study is to identify the risks and controls used in ERP implementations, with the objective to understand the ways in which organizations can minimize the business risks involved. By controlling and minimizing the major business risks in the first instance, the scene can be set for the successful implementation of an ERP system. The study was motivated by the significance, for both the research and practice communities, of understanding the risks and controls critical for the successful implementation of ERP systems. Following the development of a model of risks and controls, a field study of an ERP system implementation project in an organization was conducted to provide a limited test of the model. The results from the field study provided support for risks and controls identified in the literature. The results also identified several controls not mentioned in the reviewed literature. The study lays the foundation for further research into the risk/control framework so important for the success of the implementations of ERP systems.La implementación de los sistemas ERP ha sido problemática para muchas organizaciones. Dada la cantidad de informes sobre fallos considerables, la implementación de los paquetes de software ERP y los cambios asociados en los procesos de negocios han demostrado no ser tarea fácil. Como muchas organizaciones ya han descubierto, la implementación de los sistemas ERP pueden ser un desastre monumental a no ser que el proceso se lleve a cabo cuidadosamente. El objetivo de este estudio es identificar los riesgos y controles usados en las implementaciones de ERP, con el propósito de comprender la forma en que las organizaciones pueden minimizar los riesgos implicados en los negocios. Mediante el control y disminución de los riesgos en primer lugar, se puede preparar el escenario para una implementación exitosa de un sistema de ERP. El estudio fue motivado por la importancia de comprender y controlar los riesgos críticos (tanto para las comunidades de investigación como las que los practican), para la implementación exitosa de los sistemas ERP. Siguiendo el desarrollo de un modelo de riesgos y control, un estudio de campo de un proyecto de implementación de un sistema ERP se llevó a cabo en una organización para proporcionar una pequeña prueba del modelo. Los resultados de este estudio proporcionaron apoyo para los riesgos y controles identificados en la literatura. El estudio pavimenta las bases para ahondar en las investigaciones sobre el ámbito del riesgo/control que es tan importante para una implementación exitosa de los sistemas ERP

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

Accounting information systems research: Is it another QWERTY?

This article examines the research within accounting information systems (AIS) as found in articles published in leading accounting, management information systems, and computer science journals from 1982 to 1998. Trend analysis is performed on AIS articles found in the following journals: The Journal of Information Systems; Advances in Accounting Information Systems; Journal of Accounting Research; The Accounting Review; Journal of Accounting and Economics, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory; Behavioral Research in Accounting; Journal of Management Accounting Research; Management Science; MIS Quarterly; Decision Sciences; Information Systems Research; and Communications of the ACM, among others. The trend analysis is structured across underlying theory, research method, and information systems lifecycle topics of AIS articles in these journals. This article identifies the extant research streams in AIS, where AIS research has been published from 1982 to 1998, and seeks to provide insight into the question: should AIS exist as its own separate research domain? Is AIS research like the QWERTY keyboard (David, 1985), widely adopted due to popular demand, but ineffective and inefficient, with a better AIS research and teaching model available? © 2000 Elsevier Science Inc