Review on Process Representation in Accounting Information System

Abstract

Objective - Understanding business processes is becoming increasingly critical. In light of the understanding of business process, the notion of understandability has received much attention in accounting information system (AIS). The current study focuses on the comparison of different representation format, namely diagram-oriented and textual-oriented. Type the brief purpose of the paper and illustrate the direction that is taken, whether it is empirical or theoretical testing in analyzing the research subject. Methodology/Technique - The paper looks at, through systematic approach the collection of prior research papers relevant to the use of representation format depicting business processes and/or other information artifacts. Findings - Observable differences have been studied between different representation modes in which understandability serves as part of a dimension of interest. Experimental works It appeared that here is also inconclusive concession with regard to the review. Such a comparison is highly relevant, as business process is attributed with risks that may affect the organization at different level of exposures. This paper strives to contribute to the body of knowledge by focusing on the current state of the relationship between different process representation formats with a user utilizes in relation with a process perspective of accounting and information system. Type of Paper - Conceptual Keywords: Business Process; Accounting information system; Diagrammatic; Textual; Process Representation; Experimental.