The REA Pattern, Knowledge Structures, and Conceptual Modeling Performance

Author:

Gerard Gregory J.1

Affiliation:

1. Florida State University.

Abstract

Most database textbooks on conceptual modeling do not cover domainspecific patterns. The texts emphasize notation, apparently assuming that notation enables individuals to correctly model domain-specific knowledge acquired from experience. However, the domain knowledge acquired may not aid in the construction of conceptual models if it is not structured to support conceptual modeling. This study uses the Resources Events Agents (REA) pattern as an example of a domain-specific pattern that can be encoded as a knowledge structure for conceptual modeling of accounting information systems (AIS), and tests its effects on the accuracy of conceptual modeling in a familiar business setting. Fifty-three undergraduate and forty-six graduate students completed recall tasks designed to measure REA knowledge structure. The accuracy of participants' conceptual models was positively related to REA knowledge structure. Results suggest it is insufficient to know only conceptual modeling notation because structured knowledge of domain-specific patterns reduces design errors.

Publisher

American Accounting Association

Subject

Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems

Reference59 articles.

1. The magical number seven: Still magic after all these years?

2. Batini, C., S. Ceri, and S. B. Navathe. 1992. Conceptual Database Design: An Entity-Relationship Approach. Redwood City, CA: The Benjamin / Cummings Publishing Company, Inc.

3. Comparing representations with relational and EER models

4. Conceptual data modelling in theory and practice

Cited by 12 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. An eye tracking experiment investigating synonymy in conceptual model validation;International Journal of Accounting Information Systems;2022-12

2. Asymmetry in Identification of Multiplicity Errors in Conceptual Models of Business Processes;Journal of Information Systems;2016-09-01

3. Integrating Information Technology into Accounting Research and Practice;Accounting Horizons;2013-12-01

4. A conceptual modeling quality framework;Software Quality Journal;2011-04-19

5. Understanding Business Domain Models;Journal of Database Management;2011-01

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3