System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global
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System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and Course Learning
ABSTRACT
This research investigates the uses of SD technique to develop SD and AIS. It also examines the SD technique learnt by students in an accounting information system course. The SD techniques used in this study are system flowchart, data flow diagram, entity-relationship diagram, resource-event-agent, process maps, and Unified Modeling Language. The results include business process analysis of data captured from entrepreneurs, SD technique used to develop SD and inter-enterprise AIS in the global environment, and the summarization of courses providing SD techniques employed by students. Respondents are business enterprises and students. The findings in this research also provide a descriptive analysis and Pearson chi-square test. The results reveal that SFC and DFD are most popular for master’s and bachelor’s degree students of accounting while E-RD, REA, and UML are important for master’s and bachelor’s degree students of AIS. This study is useful to entrepreneurs and supports students in their learning.
Keywords : system diagram technique; system flowcharts; data flow diagrams; E-R diagram;REA model; process maps; UML; system diagram; Inter-enterprise AIS;course learning.
INTRODUCTION
System Diagrams (SD) are an integral component of system documentation and have become increasingly important in response to heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley Act (Bradford et al.2007). In this study, I make further developments on my prior research paper entitled “REA Model-AN Analysis and Development of an Inter-Enterprise Accounting Information System in the Global Environment.” The prior research of Marianne Bradford, Sandra B. Richtermeyer, and Douglas F. Roberts’ “System Diagramming Techniques: An Analysis of Methods Used in Accounting Education and Practice” (2007) is also used as a basis in this study. Thus, the major purposes of this study are using system diagram techniques to: (1) prepare system diagrams (SD) and develop accounting information systems (AIS); (2) investigate how students learn in accounting and accounting information system major courses. System diagram techniques used in this study include: system flowcharts (SFC), data flow diagrams (DFD), entity-relationship (E-R) diagrams, resource-event-agent (REA) models, and Unified Modeling Language (UML). These various system diagram techniques are taken from many well-established accounting information system and information system textbooks, including Enterprise Information Systems (2005) by Dunn, Cherrington and Hollander; Information System Development (2006), 4th edition by Avison and Fitzgerald; Accounting Information Systems (2008), 10th edition by Bagranoff, Simkin and Strand; Accounting Information Systems (2008) by Hurt; Accounting Information Systems (2008) by Hall; Accounting Information Systems (2008), 7th edition by Gelinas, and Dull; Accounting Information Systems (2009), 11th edition by Romney and Steinbart; Accounting Information Systems (2006) by Rama and Jones.
Table 1 presents a summary of the SD techniques used in many AIS textbooks. In my analysis, I found that the SD techniques of SFC, DFD, ERD, and REA, are discussed in many AIS textbooks by many different authors whereas PM and UML are included in only a few. I also use PM in this research although it is not used by many business firms.
Data included in this study are captured from two sources, namely (1) business processes from 40 business firms whose enterprises do business on a global level; (2) 200 graduate and undergraduate students from the two majors of Accounting and Accounting Information Systems from a few Thai universities.
The study focuses on the development of an AIS with data captured from business processes. System diagram techniques are used to prepare system diagrams showing the AIS developed. The results are useful for students, accounting educators, business specialists and also accounting professionals as these diagrams present the information flow among business processes across inter-enterprises in the global environment. So students, accounting educators, business specialists and accountant professionals can make insights into SD and the development of an existing AIS, its strengths, weaknesses and control systems. The results also are beneficial for students as they can learn how to develop SD and AIS in their course studies.
SYSTEM DIAGRAM TECHNIQUES
In the work of Bradford et al. (2007), SD can play a vital role in documentation by graphically depicting internal controls, data flow, and information flow related to key processes that support organization. System diagrams (SD) are an integral component of system documentation and have become increasingly important in response to the heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley ACT. SD is also an important concept in accounting information systems. This study examines SD commonly included in accounting curricula and compares these methods with those used by accounting practitioners. The SDs included in the study are system flowcharts, entity-relationship diagrams, data flow diagrams, resource-event-agent models, process maps, and Unified Modeling Language.
In this study, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service (Borthick and Jones 2007). This paper describes a unique learning outcome process for the assessment of an undergraduate course in AIS. The author first frames the importance of assessment for motivating faculties to foster “continuous improvement” in student learning (Diagle et al.2007). Although the databases are supplied in the form of Microsoft Access files, the simulation can be worked with any database query tool. The simulation helps learners develop their capabilities for designing audit objectives and procedures for testing system development and for querying databases (Borthick and Bowen 2008). The simulation, workable with a database query tool or audit software, is appropriate for students with querying proficiency and audit procedure design capability (Borthick and Curtis 2008).
This data model, the process model, the role-process links, and the reports were used to estimate the front-end costs and cost changes associated with the new system. The process model indicated that the sales call process would change. Separate data diagrams were constructed for building into a single diagram. Process diagrams specified activities and linked them to the data. The process model output of the system analysis did point out certain improvements in internal efficiencies. System analysis proved to be useful in identifying these maintenance costs, since the consumption of paper and wireless services could be better estimated once the data and process models were created (Bajaj, Bradley, and Cravens 2008). The rules established by Elmasri and Navithe (2003) were followed to translate the generalization-specification hierarchies in the semantic model to the traditional relation schema. Figure 3 shows the Extended Entity-Relation (EER) semantic model of the database accounting system. Using this EER model, objects and relational schemas were then constructed, each in third normal form (3NF) (Bowen and Debreceny 2005). Students develop and use database queries to analyze the possible causes of potential budget overrun. Students query a Microsoft Access database with tables showing sales of PCs (Borthick and Jones 2005). Appendix B provides an example of the fill-in-the-blank assignment and suggested flowchart solution. Similarly, the instructor can also expand the concepts in this role-play by creating a data flow diagram (DFD) or a resource-event-agent (REA) assignment (Hayes and Reynolds 2005). Systems issues include organizational approaches to system implementation and business process analysis. This case is appropriate for use in either undergraduate or graduate Accounting Information Systems courses (Bradford and Fisher 2005)
This paper examines the development and use of the EDGAR Extraction System (EES), a customized automated system that extracts relevant information about employee stock options from financial statement disclosure notes on the EDGAR database (Conlon and Grant 2006). Present accounting data models such as the REA model merely focus on the modeling of static accounting phenomena. Therefore, new object-oriented models have been presented (Verdaasdonk 2003). Historically, accounting education has focused on traditional SD methods such as systems flowcharts and DFDs. In the more recent past, various types of SD methods, such as process maps, REA models and UML, have emerged in practice, but these techniques have been slow to find their way into accounting curricula (Bradford et al.2007). Accountants can use many different types of logic charts to trace the flow of accounting data through an AIS. System flowcharts and DFDs are the two most popular techniques. System flowcharts usually focus on the electronic flows of data in computerized AISs. Other examples of documentation aids include process maps, data flow diagrams, program flowcharts and decision tables (Bagranoff et al.2008).
Based on studies of AIS and other textbooks with reviews of some researches, this study is based on the following types of SD Techniques: (1) system flowcharts (SFC); (2) data flow diagrams (DFD); (3) entity-relationship (E-R) diagrams; (4) REA models; (5) process maps; (6) United Modeling Language (UML) diagrams. The following is a description of each of the SD techniques included in this study.
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