Preparing graphical representations of business processes and making inferences from them

Issues in Accounting Education

Volumn 25, Issue 3, 2010, Pages 569-582

  Borthick, A Faye ^a   Schneider, Gary P ^b   Vance, Anthony O ^c  

^a GEORGIA STATE UNIVERSITY   (United States)

^b QUINNIPIAC UNIVERSITY   (United States)

^c BRIGHAM YOUNG UNIVERSITY   (United States)

Author keywords

Business process diagram; Business process effectiveness; Business process evaluation; Business process modeling; Flowcharting

Indexed keywords

EID: 79961072438     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace.2010.25.3.569     Document Type: Article

References (32)

1. Bagranoff, N. A., M. G. Simkin, and C. S. Norman. 2008. Core Concepts of Accounting Information Systems. Hoboken, NJ: Wiley.
2. Barsalou, L. W. 1999. Language comprehension: Archival memory or preparation for situated action? Discourse Processes 28 (1): 61-80.
3. Bierstaker, J. L., J. E. Hunton, and J. C. Thibodeau. 2009. Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls? Auditing: A Journal of Practice & Theory 28 (1): 79-94.
4. Borthick, A. F. 1996. Helping accountants learn to get the information managers want: The role of the accounting information systems course. Journal of Information Systems 10 (2): 75-85.
5. Borthick, A. F, P. L. Bowen, and G. J. Gerard. 2008. Modeling a business process and querying the resulting database: Analyzing RFID data to develop business intelligence. Journal of Information Systems 22 (2): 331-350.
6. Borthick, A. F, P. L. Bowen, and D. R. Jones. 2007. Creating a business process diagram and database queries to detect billing errors and analyze calling patterns for cell phone service. Journal of Information Systems 21 (1): 102-122.
7. Business Process Management Initiative (BPMI). 2004. Business Process Modeling Notation (BPMN) Version 1.0. Aurora, CO: BPMI. Available at: http://www.bpmi.org/downloads/BPMN-V1.0.pdf.
8. Bradford, M., S. B. Richtermeyer, and D. F. Roberts. 2007. System diagramming techniques: An analysis of methods used in accounting education and practice. Journal of Information Systems 21 (1): 173-212.
9. Bradford, M., S. B. Richtermeyer, D. Roberts, and G. Stroupe. 2001. Integrating process maps into the accounting students' toolset. Review of Business Information Systems 5 (4): 61-67.
10. Bradford, M., S. B. Richtermeyer, J. A. Samuels, and R. E. Wood. 2008. Beta Auto Dealers: Integrating Disparate Data to Solve Management Problems. Issues in Accounting Education 23 (2): 309-326.
11. Brennan, R. L. 1972. A generalized upper-lower item discrimination index. Educational and Psychological Measurement 32 (2): 289-303.
12. Carnaghan, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison. International Journal of Accounting Information Systems 7: 170-204.
13. Damelio, R. 1996. The Basics of Process Mapping. New York, NY: Quality Resources.
14. David, J., H. MacCracken, and P. Reckers. 2003. Integrating technology and business process analysis into introductory accounting courses. Issues in Accounting Education 18 (4): 417-425.
15. Davis, F., and M. Yi. 2004. Improving computer skill training: Behavior modeling, symbolic mental rehearsal, and the role of knowledge structures. The Journal of Applied Psychology 89: 509-523.
16. Gernsbacher, M. A. 1997. Two decades of structure building. Discourse Processes 23: 265-304.
17. Graesser, A. C., K. K. Millis, and R. A. Zwaan. 1997. Discourse comprehension. Annual Review of Psychology 48: 163-189.
18. Johnson-Laird, P. N. 1983. Mental Models: Towards a Cognitive Science of Language, Inference, and Consciousness. Cognitive Science Series 6. Cambridge, MA: Harvard University Press.
19. Kalpic, B., and P. Bernus. 2002. Business process modeling in industry-The powerful tool in enterprise management. Computers in Industry 47: 299-318.
20. Lehman, M. W. 2000. Flowcharting made simple. Journal of Accountancy (October): 77-88.
21. Myers, J. L., M. Shinjo, and S. A. Duffy. 1987. Degrees of causal relatedness and memory. Journal of Memory and Language 26: 453-465.
22. Orr, J. E. 1996. Talking About Machines: An Ethnography of a Modern Job. Ithaca, NY: ILR Press.
23. Osterwalder, A., Y. Pigneur, and C. L. Tucci. 2005. Clarifying business models: Origins, present, and future of the concept. Communications of the Association for Information Systems 16: 1-25.
24. Peslak, A. R. 2005. Incorporating business processes and functions: Addressing the missing element in information systems education. Journal of Computer Information Systems 45 (4): 56-61.
25. Smith, H., and P. Fingar. 2003. Business Process Management: The Third Wave. Tampa, FL: Methan-Kiffer Press.
26. Stout, R., E. Salas, and K. Kraiger. 1997. The role of trainee knowledge structures in aviation team environments. The International Journal of Aviation Psychology 7: 235-350.
27. Turner, L., and A. Weickgenannt. 2008. Accounting Information Systems: Controls and Processes. Hoboken, NJ: Wiley.
28. U.S. Congress. 2002. Sarbanes-Oxley Act, H. R. 3763. Washington, D.C.: Government Printing Office.
29. van Dijk, T. A., and W. Kintsch. 1983. Strategies of Discourse Comprehension. New York, NY: Academic Press.
30. White, S. A. 2004. Introduction to BPMN. Aurora, CO: BPMI. Available at: http://www.bpmi.org/downloads/Introduction_to_BPMN89.pdf.
31. Wyman, B., and J. Randel. 1998. The relation of knowledge organization to performance of a complex cognitive task. Applied Cognitive Psychology 12: 251-264.
32. Zwaan, R. A., and G. A. Radvansky. 1998. Situation models in language comprehension and memory. Psychological Bulletin 123 (2): 162-185.