9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and ourse !earning

Submit to I"BE-International "ournal of Business an# Economics$ ISSN !%4&-!'!4

Submit to (ublish in Conference )rocee#in*s Submit for (resentation at the 9th Global Conference on Business & Economics +ctober !'-!7, 009, Cambri#*e, -. /anuscri(t 0 GCBE %!9

Su(attra Boonma1 2e(artment of 3ccountanc4 5acult4 of Commerce an# 3ccountanc4 Chulalon*1orn -ni6ersit4 Ban*1o1, !0&&0 7hailan# su(boon81sc9th9com

3c1no:le#*ements 7he author than1s )rofessor 2r 3tul Gu(ta, )rofessor "o4 Grant, the #ouble blin# (eer re6ie:ers, the E#itor an# also than1s Ste(hen ;orriman for hel( e#itin*9

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and ourse !earning

Supattra Boonmak Chulalongkorn University, Bangkok, 10330, Thailand,

ABST"A T 7his research in6esti*ates the uses of S2 techni<ue to #e6elo( S2 an# 3IS9 It also e=amines the S2 techni<ue learnt b4 stu#ents in an accountin* information s4stem course9 7he S2 techni<ues use# in this stu#4 are s4stem flo:chart, #ata flo: #ia*ram, entit4relationshi( #ia*ram, resource-e6ent-a*ent, (rocess ma(s, an# -nifie# /o#elin* ;an*ua*e9 7he results inclu#e business (rocess anal4sis of #ata ca(ture# from entre(reneurs, S2 techni<ue use# to #e6elo( S2 an# inter-enter(rise 3IS in the *lobal en6ironment, an# the summari>ation of courses (ro6i#in* S2 techni<ues em(lo4e# b4 stu#ents9 ?es(on#ents are business enter(rises an# stu#ents9 7he fin#in*s in this research also (ro6i#e a #escri(ti6e anal4sis an# )earson chi-s<uare test9 7he results re6eal that S5C an# 252 are most (o(ular for master@s an# bachelor@s #e*ree stu#ents of accountin* :hile E-?2, ?E3, an# -/; are im(ortant for master@s an# bachelor@s #e*ree stu#ents of 3IS9 7his stu#4 is useful to entre(reneurs an# su((orts stu#ents in their learnin*9 .e4:or#s : s4stem #ia*ram techni<ue$ s4stem flo:charts$ #ata flo: #ia*rams$ E-? #ia*ram$ ?E3 mo#el$ (rocess ma(s$ -/;$ s4stem #ia*ram$ Inter-enter(rise 3IS$ course learnin*9

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and ourse !earning Supattra Boonmak Chulalongkorn University, Bangkok, 10330, Thailand,

ABST"A T 7his research in6esti*ates the uses of S2 techni<ue to #e6elo( S2 an# 3IS9 It also e=amines the S2 techni<ue learnt b4 stu#ents in an accountin* information s4stem course9 7he S2 techni<ues use# in this stu#4 are s4stem flo:chart, #ata flo: #ia*ram, entit4relationshi( #ia*ram, resource-e6ent-a*ent, (rocess ma(s, an# -nifie# /o#elin* ;an*ua*e9 7he results inclu#e business (rocess anal4sis of #ata ca(ture# from entre(reneurs, S2 techni<ue use# to #e6elo( S2 an# inter-enter(rise 3IS in the *lobal en6ironment, an# the summari>ation of courses (ro6i#in* S2 techni<ues em(lo4e# b4 stu#ents9 ?es(on#ents are business enter(rises an# stu#ents9 7he fin#in*s in this research also (ro6i#e a #escri(ti6e anal4sis an# )earson chi-s<uare test9 7he results re6eal that S5C an# 252 are most (o(ular for master@s an# bachelor@s #e*ree stu#ents of accountin* :hile E-?2, ?E3, an# -/; are im(ortant for master@s an# bachelor@s #e*ree stu#ents of 3IS9 7his stu#4 is useful to entre(reneurs an# su((orts stu#ents in their learnin*9 .e4:or#s : s4stem #ia*ram techni<ue$ s4stem flo:charts$ #ata flo: #ia*rams$ E-? #ia*ram$ ?E3 mo#el$ (rocess ma(s$ -/;$ s4stem #ia*ram$ Inter-enter(rise 3IS$ course learnin*9 I#T"$D% TI$# S4stem 2ia*rams AS2B are an inte*ral com(onent of s4stem #ocumentation an# ha6e become increasin*l4 im(ortant in res(onse to hei*htene# a:areness surroun#in* (rocess im(ro6ement an# #ocumentation as :ell as com(liance concerns :ith le*islation such as the Sarbanes-+=le4 3ct ABra#for# et al9 007B9 In this stu#4, I ma1e further #e6elo(ments on m4 (rior research (a(er entitle# C?E3 /o#el-3N 3nal4sis an# 2e6elo(ment of an InterEnter(rise 3ccountin* Information S4stem in the Global En6ironment9D 7he (rior research of /arianne Bra#for#, San#ra B9 ?ichterme4er, an# 2ou*las 59 ?oberts@ CS4stem 2ia*rammin* 7echni<ues: 3n 3nal4sis of /etho#s -se# in 3ccountin* E#ucation an# )racticeD A 007B is also use# as a basis in this stu#49 7hus & the maEor (ur(oses of this stu#4 are usin* s4stem #ia*ram techni<ues to: A!B (re(are s4stem #ia*rams AS2B an# #e6elo( accountin* information s4stems A3ISB$ A B in6esti*ate ho: stu#ents learn in accountin* an# accountin* information s4stem maEor courses9 S4stem #ia*ram techni<ues use# in this stu#4 inclu#e: s4stem flo:charts AS5CB, #ata flo: #ia*rams A252B, entit4-relationshi( AE-?B #ia*rams, resource-e6ent-a*ent A?E3B mo#els, an# -nifie# /o#elin* ;an*ua*e A-/;B9 7hese 6arious s4stem #ia*ram techni<ues are ta1en from man4 :ell-establishe# accountin* information s4stem an# information s4stem te=tboo1s, inclu#in* Enter(rise Information S4stems A 00%B b4 2unn, Cherrin*ton an# Follan#er$ Information S4stem 2e6elo(ment A 00'B, 4th e#ition b4 36ison an# 5it>*eral#$ 3ccountin* Information S4stems A 008B, !0 th e#ition b4 Ba*ranoff, Sim1in an# Stran#$ 3ccountin* Information S4stems A 008B b4 Furt$ 3ccountin* Information S4stems A 008B b4 Fall$ 3ccountin* Information S4stems A 008B, 7 th
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9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

e#ition b4 Gelinas, an# 2ull$ 3ccountin* Information S4stems A 009B, !!th e#ition b4 ?omne4 an# Steinbart$ 3ccountin* Information S4stems A 00'B b4 ?ama an# "ones9 7able ! (resents a summar4 of the S2 techni<ues use# in man4 3IS te=tboo1s9 In m4 anal4sis, I foun# that the S2 techni<ues of S5C, 252, E?2, an# ?E3, are #iscusse# in man4 3IS te=tboo1s b4 man4 #ifferent authors :hereas )/ an# -/; are inclu#e# in onl4 a fe:9 I also use )/ in this research althou*h it is not use# b4 man4 business firms9 2ata inclu#e# in this stu#4 are ca(ture# from t:o sources, namel4 A!B business (rocesses from 40 business firms :hose enter(rises #o business on a *lobal le6el$ A B 00 *ra#uate an# un#er*ra#uate stu#ents from the t:o maEors of 3ccountin* an# 3ccountin* Information S4stems from a fe: 7hai uni6ersities9 7he stu#4 focuses on the #e6elo(ment of an 3IS :ith #ata ca(ture# from business (rocesses9 S4stem #ia*ram techni<ues are use# to (re(are s4stem #ia*rams sho:in* the 3IS #e6elo(e#9 7he results are useful for stu#ents, accountin* e#ucators, business s(ecialists an# also accountin* (rofessionals as these #ia*rams (resent the information flo: amon* business (rocesses across inter-enter(rises in the *lobal en6ironment9 So stu#ents, accountin* e#ucators, business s(ecialists an# accountant (rofessionals can ma1e insi*hts into S2 an# the #e6elo(ment of an e=istin* 3IS, its stren*ths, :ea1nesses an# control s4stems9 7he results also are beneficial for stu#ents as the4 can learn ho: to #e6elo( S2 an# 3IS in their course stu#ies9 S'STE( DIAG"A( TE )#I*%ES In the :or1 of Bra#for# et al9 A 007B, S2 can (la4 a 6ital role in #ocumentation b4 *ra(hicall4 #e(ictin* internal controls, #ata flo:, an# information flo: relate# to 1e4 (rocesses that su((ort or*ani>ation9 S4stem #ia*rams AS2B are an inte*ral com(onent of s4stem #ocumentation an# ha6e become increasin*l4 im(ortant in res(onse to the hei*htene# a:areness surroun#in* (rocess im(ro6ement an# #ocumentation as :ell as com(liance concerns :ith le*islation such as the Sarbanes-+=le4 3C79 S2 is also an im(ortant conce(t in accountin* information s4stems9 7his stu#4 e=amines S2 commonl4 inclu#e# in accountin* curricula an# com(ares these metho#s :ith those use# b4 accountin* (ractitioners9 7he S2s inclu#e# in the stu#4 are s4stem flo:charts, entit4-relationshi( #ia*rams, #ata flo: #ia*rams, resource-e6ent-a*ent mo#els, (rocess ma(s, an# -nifie# /o#elin* ;an*ua*e9 In this stu#4, stu#ents #e6elo( a business (rocess #ia*ram to un#erstan# the business situation an# create #atabase <ueries to #etect billin* #iscre(ancies an# mana*e costs for cor(orate cell (hone ser6ice ABorthic1 an# "ones 007B9 7his (a(er #escribes a uni<ue learnin* outcome (rocess for the assessment of an un#er*ra#uate course in 3IS9 7he author first frames the im(ortance of assessment for moti6atin* faculties to foster Ccontinuous im(ro6ementD in stu#ent learnin* A2ia*le et al9 007B9 3lthou*h the #atabases are su((lie# in the form of /icrosoft 3ccess files, the simulation can be :or1e# :ith an4 #atabase <uer4 tool9 7he simulation hel(s learners #e6elo( their ca(abilities for #esi*nin* au#it obEecti6es an# (roce#ures for testin* s4stem #e6elo(ment an# for <uer4in* #atabases ABorthic1 an# Bo:en 008B9 7he simulation, :or1able :ith a #atabase <uer4 tool or au#it soft:are, is a((ro(riate for stu#ents :ith <uer4in* (roficienc4 an# au#it (roce#ure #esi*n ca(abilit4 ABorthic1 an# Curtis 008B9 7his #ata mo#el, the (rocess mo#el, the role-(rocess lin1s, an# the re(orts :ere use# to estimate the front-en# costs an# cost chan*es associate# :ith the ne: s4stem9 7he (rocess mo#el in#icate# that the sales call (rocess :oul# chan*e9 Se(arate #ata #ia*rams :ere constructe# for buil#in* into a sin*le #ia*ram9 )rocess #ia*rams s(ecifie# acti6ities an# lin1e# them to the #ata9 7he (rocess mo#el out(ut of the s4stem anal4sis #i# (oint out certain im(ro6ements in internal efficiencies9 S4stem anal4sis (ro6e# to be useful in i#entif4in* these
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. 4

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

maintenance costs, since the consum(tion of (a(er an# :ireless ser6ices coul# be better estimate# once the #ata an# (rocess mo#els :ere create# ABaEaE, Bra#le4, an# Cra6ens 008B9 7he rules establishe# b4 Elmasri an# Na6ithe A 00&B :ere follo:e# to translate the *enerali>ation-s(ecification hierarchies in the semantic mo#el to the tra#itional relation schema9 5i*ure & sho:s the E=ten#e# Entit4-?elation AEE?B semantic mo#el of the #atabase accountin* s4stem9 -sin* this EE? mo#el, obEects an# relational schemas :ere then constructe#, each in thir# normal form A&N5B ABo:en an# 2ebrecen4 00%B9 Stu#ents #e6elo( an# use #atabase <ueries to anal4>e the (ossible causes of (otential bu#*et o6errun9 Stu#ents <uer4 a /icrosoft 3ccess #atabase :ith tables sho:in* sales of )Cs ABorthic1 an# "ones 00%B9 3((en#i= B (ro6i#es an e=am(le of the fill-in-the-blan1 assi*nment an# su**este# flo:chart solution9 Similarl4, the instructor can also e=(an# the conce(ts in this role-(la4 b4 creatin* a #ata flo: #ia*ram A252B or a resource-e6ent-a*ent A?E3B assi*nment AFa4es an# ?e4nol#s 00%B9 S4stems issues inclu#e or*ani>ational a((roaches to s4stem im(lementation an# business (rocess anal4sis9 7his case is a((ro(riate for use in either un#er*ra#uate or *ra#uate 3ccountin* Information S4stems courses ABra#for# an# 5isher 00%B 7his (a(er e=amines the #e6elo(ment an# use of the E2G3? E=traction S4stem AEESB, a customi>e# automate# s4stem that e=tracts rele6ant information about em(lo4ee stoc1 o(tions from financial statement #isclosure notes on the E2G3? #atabase AConlon an# Grant 00'B9 )resent accountin* #ata mo#els such as the ?E3 mo#el merel4 focus on the mo#elin* of static accountin* (henomena9 7herefore, ne: obEect-oriente# mo#els ha6e been (resente# AGer#aas#on1 00&B9 Fistoricall4, accountin* e#ucation has focuse# on tra#itional S2 metho#s such as s4stems flo:charts an# 252s9 In the more recent (ast, 6arious t4(es of S2 metho#s, such as (rocess ma(s, ?E3 mo#els an# -/;, ha6e emer*e# in (ractice, but these techni<ues ha6e been slo: to fin# their :a4 into accountin* curricula ABra#for# et al9 007B9 3ccountants can use man4 #ifferent t4(es of lo*ic charts to trace the flo: of accountin* #ata throu*h an 3IS9 S4stem flo:charts an# 252s are the t:o most (o(ular techni<ues9 S4stem flo:charts usuall4 focus on the electronic flo:s of #ata in com(uteri>e# 3ISs9 +ther e=am(les of #ocumentation ai#s inclu#e (rocess ma(s, #ata flo: #ia*rams, (ro*ram flo:charts an# #ecision tables ABa*ranoff et al9 008B9 Base# on stu#ies of 3IS an# other te=tboo1s :ith re6ie:s of some researches, this stu#4 is base# on the follo:in* t4(es of S2 7echni<ues: A!B s4stem flo:charts AS5CB$ A B #ata flo: #ia*rams A252B$ A&B entit4-relationshi( AE-?B #ia*rams$ A4B ?E3 mo#els$ A%B (rocess ma(s$ A'B -nite# /o#elin* ;an*ua*e A-/;B #ia*rams9 7he follo:in* is a #escri(tion of each of the S2 techni<ues inclu#e# in this stu#49 System flo+charts 7he S5C #ocuments the flo: of #ata throu*h a com(an4@s com(uteri>e# s4stem9 It i#entifies sources of #ata, the (laces :here #ata are tem(oraril4 store#, an# the out(uts throu*h :hich (rocesse# #ata a((ear ABa*ranoff et al9 007B9 S5C re(resents a s4stem that inclu#es both manual an# com(uter (rocesses an# (ortra4s the com(uter as(ects of a s4stem9 It #e(icts the relationshi(s bet:een in(ut AsourceB #ata, transaction files, com(uter (ro*rams, master files, an# out(ut re(orts (ro#uce# b4 the s4stem9 S5C also #escribes the t4(e of me#ia bein* use# in the s4stem such as ma*netic ta(e, ma*netic #is1, an# terminal AFall 008B, *i6in* the user a Cbi* (ictureD loo1 at an information s4stem9 S5C combines all of these resources :ith their relate# business (rocesses AFurt 008B9 It #e(icts the se<uence of acti6ities (erforme# as the business e6ents flo: throu*h the (rocess AGelinas an# 2ull 008B9 S4stem flo:charts are use# to *ra(hicall4 #ocument an information s4stem A2unn et al9 00%B9 In sum, S5Cs are an im(ortant s4stems anal4sis, #esi*n, an# e6aluation tool A?omne4 an# Steinbart 009B9
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. %

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Data ,lo+ Diagram 252s are use# (rimaril4 in the s4stem #e6elo(ment (rocess as a tool for anal4>in* an e=istin* s4stem or (lannin* an# creatin* a ne: s4stem9 2ocumente# #ata flo:s are im(ortant for un#erstan#in* an 3IS ABa*ranoff et al9 007B9 Both 252 an# S5C are useful in the #esi*n an# im(lementation of 3IS but an S5C t4(icall4 (ro6i#es more #etail than a 252 AFurt 008B9 3 252 is a *ra(hical re(resentation of a s4stem9 It #e(icts a s4stem@s com(onents, the #ata flo:s amon* the com(onents, an# the sources, #estination, an# stora*e of #ata AGelinas an# 2ull 008B9 2ata flo: #ia*rammin* s4mbols ha6e a 6ariet4 of s4stem anal4sis (ur(oses, inclu#in* *ra(hicall4 #is(la4in* the lo*ical flo: of #ata throu*h a (rocess A2unn et al9 00%B9 3 252 *ra(hicall4 #escribes the flo: of #ata :ithin an or*ani>ation A?omne4 an# Steinbart 009B9 7he 252 uses s4mbols to re(resent the entities, (rocesses, #ata flo:s, an# #ata stores that (ertain to a s4stem AFall 008B9 Entity-"elationship -E-". Diagrams In a laborator4 e=(eriment, (artici(ants com(ose# an# e=ecute# <ueries in SH; for an +racle #atabase9 3ll (artici(ants ha# recei6e# trainin* in #e6elo(in* SH; <ueries an# recei6e# a set of instructions containin* the scenario, the #etails of tas1s to be (erforme#, the #ata #ictionar4, an# the entit4-relationshi( #ia*ram A3sh1anas4 et al9 007B9 2atabase #esi*ners use a *ra(hical #ocumentation techni<ue calle# the entit4-relationshi( AE-?B #ia*ram to #e(ict the entities an# their #irect relationshi(s ABa*ranoff et al9 007B9 3 #ata mo#el #e(icts user re<uirements for #ata store# in a #atabase9 7he most (o(ular #ata mo#elin* a((roach is E-? mo#elin*, in :hich the #esi*ner i#entifies the entities@ relationshi(s AGelinas an# 2ull 008B9 E-? mo#elin* has been the most commonl4 use# tool for (resentin* ?E3 business (rocess le6el (atterns A2unn et al9 00%B an# is a *ra(hical techni<ue for (ortra4in* a #atabase schema9 7hese #ia*rams can be use# to re(resent the contents of an4 1in# of #atabase, sho:in* the 6arious entities bein* mo#ele# an# the im(ortant relationshi(s amon* them A?omne4 an# Steinbart 009B9 E-? #ia*rams #e(ict the user@s #ata mo#el9 Entities in E-? #ia*rams are of one class :hile entities in an ?E3 #ia*ram are #i6i#e# into three classes Aresources, e6ents, an# a*entsB AFall 008B9 "esource-Event-Agent 7his stu#4 follo:s the ?E3 mo#el, an inno6ati6e a((roach to teachin* information s4stems, #e6elo(e# b4 Bill /cCarth4 of /ichi*an State -ni6ersit49 7he ?E3 mo#el is the frame:or1 for anal4>in* the relationshi(s amon* an or*ani>ation@s critical resources, e6ents, an# a*ents9 Stu#ents :ill benefit from this theoretical foun#ation for enter(rise s4stems because it (ro6i#es a *lim(se of :hat is (ossible in enter(rise s4stems 4et also (ermits com(arison to e=istin* s4stems9 7his stu#4 encoura*es stu#ents to a((l4 the obEect (atterns Athin*s an# relationshi(s bet:een themB an# scri(t (atterns Alo*ical se<uences of e6entsB that ma1e u( the ?E3 enter(rise ontolo*4 to hel( them un#erstan# enter(rises an# transaction c4clesIbusiness (rocesses A2unn et al9 00%B9 /cCarth4 (ro(ose# a *enerali>e# mo#el for accountin* s4stems after anal4>in* man4 accountin* transactions an# i#entif4in* the common features of the transactions9 /cCarth4 an# Geerts ha6e further #e6elo(e# the constructs of the ori*inal mo#el to form an enter(rise #omain ontolo*49 7his ontolo*4 is calle# the ?E3 Enter(rise +ntolo*4 because three of the (rinci(le constructs are resources, e6ents, an# a*ents9 Entit4-relationshi( mo#elin* has been the most commonl4 use# tool for (resentin* ?E3 business (rocess le6el (atterns9 A2unn et al9 00%B9 Church, an# Smith A 007B (ro(ose in C3n e=tension of the ?E3 frame:or1 to su((ort balance scorecar# information re<uirementsD e=tensions to the ?E3 frame:or1 to encom(ass
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. '

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

the information re<uirements of the balance# scorecar# an# other mana*ement s4stems that incor(orate non-financial measures9 7he ?E3 conce(tual accountin* frame:or1 :as #esi*ne# to #escribe the information architecture relate# to an or*ani>ation@s economic acti6it4 Ae9*9, /cCarth4 !98 $ 2unn et al9 00%B9 Gerar# A 00%B uses the ?E3 (attern as an e=am(le of a #omain-s(ecific (attern that can be enco#e# as a 1no:le#*e structure for the conce(tual mo#elin* of 3IS, an# tests its effects on the accurac4 of conce(tual mo#elin* in a familiar business settin*9 ?esults su**est it is insufficient to 1no: onl4 a conce(tual mo#elin* notation because structure# 1no:le#*e of #omain-s(ecific (atterns re#uces #esi*n errors9 Ger#aas#on1, A 00&B su**ests in C3n obEect-oriente# mo#el for E x Ante accountin* informationD that (resent accountin* #ata mo#els such as the ?E3 mo#el merel4 focus on the mo#elin* of static accountin* (henomena9 3 ne: obEect-oriente# mo#el is (resente# that enables the use of ex ante accountin* #ata for this (ur(ose9 Geerts an# /cCarth4 A 00'B (ut for:ar# the ?E3 enter(rise mo#el as a :i#el4 acce(te# frame:or1 for the #esi*n of the accountabilit4 infrastructure of enter(rise information s4stems9 Se6eral techni<ues are a6ailable for #ocumentin* business (rocesses9 7his stu#4 follo:s the ?E3 mo#el, an inno6ati6e a((roach to teachin* information s4stems, #e6elo(e# b4 Bill /cCarth4 of /ichi*an State -ni6ersit49 7he ?E3 mo#el is the frame:or1 for anal4>in* the relationshi(s amon* an or*ani>ation@s critical resources, e6ents, an# a*ents9 7his stu#4 encoura*es stu#ents to a((l4 the obEect (atterns Athin*s an# relationshi(s bet:een themB an# scri(t (atterns Alo*ical se<uences of e6entsB that ma1e u( the ?E3 enter(rise ontolo*4 to hel( them un#erstan# enter(rises an# transaction c4clesIbusiness (rocesses A2unn et al9 00%B9 /rocess (aps In the :or1 of Bra#for# et al9 A 007B, (rocess ma(s is an S2 techni<ue #e6elo(e# b4 General Electric in the !980s an# use# b4 man4 or*ani>ations to #ocument, anal4>e, streamline, an# re#esi*n their business acti6ities AFunt !99'B9 )rocess ma(s are often use# to sho: ho: :or1 is currentl4 accom(lishe# in an or*ani>ation an# ho: it coul# be im(ro6e# ABra#for# et al9 00!B9 7he4 sho: the s(ecific combination of functions, ste(s, in(uts, an# out(uts that an or*ani>ation em(lo4s to (ro6i#e 6alue to its customers A2amelio !99'B9 )rocess ma(s #ocument business (rocesses in eas4-to-follo: lo*ic #ia*rams9 Internal an# e=ternal au#itors can use (rocess ma(s to hel( them see ho: a #e(artment or #i6ision o(erates, assist them in #ocumentin* :hat the4 ha6e learne#, hel( them i#entif4 internal control :ea1nesses or (roblems in e=istin* o(erations, be use# as trainin* ai#s, an# hel( them stu#4 business (rocesses an# re#esi*n them for *reater (ro#ucti6it49 3ccountants an# mana*ers can use this tool to hel( them #escribe current (rocesses to others9 %nified-(odeling !anguage In this stu#4, research also focuses on the -/; acti6it4 #ia*ram :hich (la4s the role of a ma( in un#erstan#in* business (rocesses b4 sho:in* the se<uence of acti6ities in the (rocess9 3 business (rocess is a se<uence of acti6ities (erforme# b4 a business for ac<uirin*, (ro#ucin*, an# sellin* *oo#s an# ser6ices9 3ccountants an# others ha6e an interest in mo#elin* business (rocesses an# se6eral mo#els ha6e been #e6elo(e#9 3ccountants fin# it useful to 6ie: a com(an4@s business (rocesses in terms of its transaction c4cles, :hich *rou( relate# e6ents that t4(icall4 occur in a (articular se<uence9 E6ents are acti6ities that ha((en at a (articular (oint in time A?amaI"ones 00'B9 -/; is a lan*ua*e use# for s(ecif4in*, 6isuali>in*, constructin*, an# #ocumentin* an information s4stem9 It :as #e6elo(e# as a tool for obEect-oriente# anal4sis an# #esi*ne# b4 Gra#4 Booch, "im ?umbau*h, an# I6ar "acobson9 7his lan*ua*e (ro6i#es an in6entor4 of #ia*rams for #ocumentin* business
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. 7

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

(rocesses an# information s4stems A?amaI"ones 00'B9 7his stu#4 also or*ani>es acti6it4 #ia*rams into t:o t4(es: the o6er6ie: #ia*ram an# the #etaile# #ia*ram9 7he o6er6ie: #ia*ram (resents a hi*h-le6el 6ie: of business (rocesses b4 #ocumentin* the 1e4 e6ents, the se<uence of these e6ents, an# the information flo:s amon* these e6ents :hile the #etaile# #ia*ram (ro6i#es a more #etaile# re(resentation of the acti6ities associate# :ith one or t:o e6ents sho:n on the o6er6ie: #ia*ram9 7he researcher or*ani>es acti6it4 #ia*rams into o6er6ie: an# #etaile# #ia*rams as this a((roach has been foun# to be useful in #ocumentin* an# anal4>in* internal control9 In this stu#4, the focus is (lace# on both of them9 -/; can be use# to mo#el 3IS9 7able (resents the results from anal4sis of S2 techni<ues use# to #e6elo( S2 an# 3IS9 It is foun# that S5C mostl4 sho:s information (rocesses an# o(erational (rocesses :hile 252 (resents #ataflo: an# s4stem (rocesses9 E?2 is use# to (ortra4 2B schema an# car#inalit4 amon* entities :hile ?E3 classifies e6ents into resources, e6ents, an# a*ents9 7he (rocess ma( sho:s a combination of functions, ste(s, in(uts an# out(uts9 5inall4, -/; sho:s the acti6it4 #ia*ram, the se<uence of ste(s in a business (rocess, an# the -/; acti6it4 #ia*ram9 See 7able 9 "esearch Study in Systems Diagram Techniques In (re(arin* this stu#4, the researcher use# an S2-base# techni<ue for t:o (arts of the stu#49 5irst, a business (rocess anal4sis of #ata ca(ture# from the researcher@s (rior research :as (erforme# :hich :as use# to (re(are a s4stem #ia*ram an# #e6elo( an inter-enter(rise 3IS in the *lobal en6ironment9 7his stu#4 follo:s the :or1flo: table sho:in* the conce(tual foun#ation of e6ents an# acti6ities com(ose# in a com(an4@s business (rocesses, as outline# in 7able &a A?ama an# "ones 00'B9 7hen, the :or1flo: table sho:in* the anal4sis of the business (rocess of #ata ca(ture# from business enter(rises9 7able &b :as (re(are# follo:in* the conce(tual foun#ation of e6ents an# acti6ities in 7able &a9 7able &b focuses on the e6ents, acti6ities, actors, #ocuments, tables an# files in the tra#in* s4stems9 In #esi*nin* the :or1flo: table of an inter-enter(rise accountin* information s4stem in the *lobal en6ironment in 7able &b, the researcher ca(ture# all the #ata an# information from (rior research, literature, Eournals an# articles, etc9 7his mo#el :as use# as the (retest for the business enter(rises9 7he com(lete# mo#el ha#, then, been establishe# an# :as use# in this stu#49 !00 com(lete# mo#els :ere attache# 6ia e-mail to !00 entre(reneurs an# 40 mo#els :ere returne#9 7able & (resents an anal4sis of business (rocesses from the #ata ca(ture# from business enter(rises9 In this anal4sis, the #ata ca(ture# from 40 entre(reneurs consist of e6ents occurre# #urin* business (rocesses amon* the inter-enter(rises in the *lobal en6ironment, #ocuments use# #urin* each e6ent, tableIfiles use# an# :hich occurre# #urin* each e6ent, an# #e(artments or (ersons :ho are in6ol6e# in (erformin* each e6ent9 See 7able &9 5i*ure & (resents the S2 (re(are# an# #e6elo(e# #urin* this stu#4 an# consists of si= #ifferin* #ia*rams of an inter-enter(rise 3IS9 5i*ure &9! (resents the s4stem flo:chart #ia*ram, 5i*ure &9 (resents the #ata flo: #ia*ram, 5i*ure &9& sho:s the #atabase schema an# car#inalit4 amon* entities, 5i*ure &94 sho:s the relationshi(s amon* the resources, e6ents, an# a*ents9 5i*ure &9% sho:s the s(ecific combination of functions, ste(s, in(uts, an# out(uts :hile 5i*ure &9' (resents -/; acti6it4 #ia*rams9 See 5IG-?ES &9!-&9'9 Secon#, the researcher@s stu#ents in man4 #ifferent courses learnt ho: to use S2 techni<ues to #e6elo( S2 an# 3IS9 So the researcher anal4>e# :hich courses stu#ents shoul# ta1e an# learn ho: to use S2 techni<ues to #e6elo( S2 an# 3IS b4 usin* the results from (art ! as an e=am(le9 See 73B;ES 4 an# %9
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. 8

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

7able 4 (resents an anal4sis of courses (ro6i#in* S2 techni<ues mostl4 ta1en b4 stu#ents9 In this stu#4, stu#ents are classifie# into four t4(es: /aster@s of 3ccountin* A/93CCB$ /aster@s of 3ccountin* Information S4stems A/93ISB$ Bachelor@s of 3ccountin* AB93CCB$ an# Bachelor@s of 3ccountin* Information S4stems AB93ISB9 Courses are classifie# into four t4(es: 3ccountin* Information S4stems A3ISB$ /ana*ement Information S4stems A/ISB$ 3ccountin* Information S4stem 2e6elo(ment A3IS 2EGB$ 2atabases A2BB9 7he researcher foun# that most of the four t4(es of stu#ents learn S5C, an# 252 in the 3IS an# /IS classes9 E?2 is mostl4 learnt b4 /93IS an# B93IS stu#ents in the 3IS #e6elo(ment an# #atabase classes :ith some further learnin* from the 3IS an# /IS classes9 ?E3 is mostl4 learnt b4 the four t4(es of stu#ents in the 3IS class an# es(eciall4 b4 /93IS an# B93IS stu#ents in the 3IS #e6elo(ment an# 2B classes9 5or -/;, most stu#ents from /93IS an# B93IS learn it in the 3IS #e6elo(ment an# 2B classes9 7able % (resents a summari>ation of the courses (ro6i#in* the S2 techni<ues mostl4 learnt b4 stu#ents9 7his table is classifie# into three (arts: the le6el of stu#ents$ the s4stem #ia*ram techni<ues learne# an# use# b4 stu#ents$ an# the courses ta1en b4 stu#ents9 7he researcher foun# that most /93CC stu#ents in the 3IS an# /IS courses learn S5C, 252, E?2, ?E3 in their classes9 /ost /93IS stu#ents in the 3IS, /IS classes learn S5C, 252, )/ :hile some of them in the 3IS 2EG an# 2B classes learn E-?2, ?E3, an# -/;9 3lmost all B93CC stu#ents learn S5C, 252, E-?2, )/ in their 3IS, /IS classes :hile some stu#ents learn ?E3 an# -/; in the 3IS 2EG an# 2B classes9 5inall4, most B93IS stu#ents learn S5C, 252, )/ in their 3IS an# /IS classes an# stu#4 E-?2, ?E3 in *reat #etail as :ell as -/; in their 3IS 2EG, 3IS, /IS an# 2B classes9 "ESEA" ) DE0E!$/(E#T In this stu#4, the (rimar4 (ur(oses are to (re(are S2 an# 3IS usin* the #ata ca(ture# from business (rocesses amon* inter-enter(rises an# use such S2 an# 3IS as e=am(les for stu#ents@ learnin*9 Base# on the (re6ious fin#in*s in this stu#4, the researcher #e6elo(e# t:o t4(es of mo#el: the first is a s4stem #ia*ram techni<ue mo#el use# to #e6elo( an interenter(rise 3IS in the *lobal en6ironment, the secon# is a s4stem #ia*ram techni<ue mo#el use# b4 stu#ents in their course learnin*9 See 5IG-?E ! an# 5IG-?E 9 System diagram technique models 5i*ure ! sho:s t:o t4(es of S2 techni<ue mo#el: A!aB S2 techni<ue mo#el conce(tual foun#ation A3IS te=tboo1s 00%- 00'$ Bra#for#, ?ichterme4er an# ?oberts 007B an# A!bB S2 techni<ue mo#el of an inter-enter(rise 3IS in the *lobal en6ironment9 See 5IG-?E !9 5i*ure also sho:s t:o t4(es of S2 techni<ue mo#el: A aB S2 techni<ue mo#el conce(tual foun#ation A3IS te=tboo1s 008- 009B an# A bB S2 techni<ue mo#el ta1en b4 stu#ents in an 3ccountin* Information S4stem maEor course9 See 5IG-?E 9 )'/$T)ESES DE0E!$/(E#T 3 maEor (ur(ose of this stu#4 is to use business (rocess #ata ca(ture# from business enter(rises :ith a s4stem #ia*rammin* techni<ue to (re(are a s4stem #ia*ram of business (rocess (resentin* the #e6elo(ment of an inter-enter(rise accountin* information s4stem in the *lobal en6ironment9 Base# on this obEecti6e, the researcher is intereste# in :hether the #e6elo(ment of S2 an# 3IS abo6e is consistent :ith the s4stem #ia*ram techni<ue use# in (re(arin* the business (rocesses an# s4stem #ia*ram9 3lso, base# on the S2 techni<ue use#
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. 9

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

in the researcher@s first stu#4, the researcher is also intereste# in usin* it to teach her stu#ents in four maEor courses in :hich the S2 techni<ue is use#: A!B 3IS #e6elo(ment$ A B 3IS$ A&B /IS$ A4B #atabase course9 7hus, the follo:in* t:o h4(otheses AF!-F B ha6e been #e6elo(e#: F!: 2e6elo(ment of S2 an# 3IS :ith #ata ca(ture# from business (rocesses is consistent :ith the s4stem #ia*ram techni<ue9 F : Stu#ents learn ho: to use the s4stem #ia*ram techni<ue in (re(arin* an# #e6elo(in* S2 an# 3IS in an4 course9 7he #ata ca(ture# from the <uestionnaires is use# to #e6elo( an inter-enter(rise 3IS in the *lobal en6ironment9 See 5IG-?ES &9!-&9'9 7hus, stu#ents can learn ho: to use the S2 techni<ue to #e6elo( S2 an# 3IS from 5i*ures &9!-&9'9 Stu#ents in this stu#4 came from four maEor areas: A!B /aster@s of 3ccountin* A/93CCB, A B /aster@s of 3ccountin* Information S4stems A/93ISB, A&B Bachelor@s of 3ccountin* AB93CCB, an# A4B Bachelor@s of 3ccountin* Information S4stems AB93ISB9 (ET)$D$!$G' A#D SA(/!E SE!E TI$# 5rom the t:o h4(otheses #e6elo(e# for this stu#4, a sur6e4 of res(on#ents inclu#e# in#ustrial business(ersons an# e=ecuti6e stu#ents :ho :or1 in accountin* an# accountin* information s4stem areas9 5ort4 res(on#ents :ho :or1 in in#ustrial enter(rises :ere as1e# for the ste(s an# flo:s of (urchasin* (rocesses amon* or*ani>ations in the *lobal en6ironment A?omne4 an# Steinbart 00'B :hile 00 stu#ents :ere as1e# about the courses the4 too1, the S2 techni<ue the4 use# in their courses an# their (ri6ate stu#ies9 7able ' sho:s the #escri(ti6e statistics of 1e4 information relate# to these res(on#ents from the sur6e49 2ata from 7able ' in#icates that the res(on#ents :ere (urchasin* mana*ers an# most ha# a /aster@s an# Bachelor@s in 3ccountin* as :ell as more than 0 4ears of total :or1 e=(erience9 "ES%!TS 7he #e6elo(ment of S2 an# 3IS :ith #ata ca(ture# from business (rocesses is consistent :ith the s4stem #ia*ram techni<ues9 F4(othesis ! AF !B focuses on usin* business (rocess #ata ca(ture# from 40 entre(reneurs to #e6elo( S2 an# 3IS9 See 5IG-?ES &9!- &9'9 7he secon# (art of the sur6e4 <uestions as1s all res(on#ents to in#icate :hich S2 techni<ue the4 use to #e6elo( S2 an# 3IS9 7he results are sho:n in 7able 79 7able 7 (resents an anal4sis of the S2 techni<ues use# to #e6elo( S2 an# 3IS9 7he results in#icate that S5C is use# to (resent the flo: of o(eration, :hile 252 is use# to sho: the flo: of #ata an# information9 7o #e6elo( the relationshi(s of entities, #e6elo(ers use E?2, :hile ?E3 (resents the relationshi(s of resources, e6ents, an# a*ents9 )rocess ma(s sho: the flo: of (rocesses9 5inall4, the -/; acti6it4 #ia*ram consistin* of an o6er6ie: an# #etaile# #ia*ram is (resente# b4 -/;9 7able 8 (resents the summar4 of S2 techni<ue-base# business (rocess #ata use# to #e6elo( S2 an# inter-enter(rise 3IS in the *lobal en6ironment9 7able 8 summari>es the anal4sis from 7able 7 :ith business (rocess #ata ca(ture# from 40 entre(reneurs consistin* of: A!B ne*otiation of contract$ A B confirmation of sche#ule$ A&B confirmation of cre#it, (a4ment$ A4B at (ort$ A%B car*o shi(ment$ A'B customs (roce#ure9 7hese #ata are use# to #e6elo( S2 an# 3IS throu*h the S2 techni<ue :hich consists of S5C, 252, E-?2, ?E3,
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. !0

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

(rocess ma(s, an# -/;9 /ost res(on#ents in#icate that all S2 techni<ues are use# to #e6elo( S2 an# inter-enter(rise 3IS in the *lobal en6ironment: A!B flo: of o(eration$ A B flo: of #ata an# information$ A&B relationshi( of entities$ A4B relationshi( of resource, e6ent, a*ent$ A%B flo: of (rocesses$ A'B -/; acti6it4 #ia*ram9 $# !%SI$#& !I(ITATI$#S A#D ,%T%"E "ESEA" ) 7he s4stem #ia*ram techni<ue is an im(ortant tool for #e6elo(in* an# (resentin* the o6er6ie: of the s4stem #ia*ram an# accountin* information s4stems in each business (rocess9 7his stu#4 is classifie# into t:o (arts: A!B #e6elo(in* an# (re(arin* the s4stem #ia*ram an# accountin* information s4stems in the *lobal en6ironment$ A B ho: the S2 an# 3IS #e6elo(e# in the first (art shoul# be learnt b4 stu#ents in an4 course9 2ata use# in this stu#4 are ca(ture# from 40 business enter(rises in the international tra#in* in#ustr49 7hese #ata are use# to (re(are s4stem #ia*rams an# #e6elo( 3IS b4 usin* the S2 techni<ues of s4stem flo:chart, #ata flo: #ia*ram, E-? #ia*ram, resource-e6ent-a*ent, (rocess ma(s, an# -nifie#-/o#elin*-;an*ua*e9 7he stu#ent #ata ca(ture# is use# to (resent the S2 mo#el learnt b4 stu#ents in accountin* an# accountin* information s4stem courses9 7he results of the stu#4 in#icate that S5C is use# to sho: information an# o(eration (rocesses :hile 252 is use# to sho: s4stem (rocess an# #ata flo:9 Jhile E-?2 is use# to (resent #atabase schema an# car#inalit4 amon* entities, ?E3 is use# to classif4 entities into resource, e6ent, an# a*ent9 7he (rocess ma( is use# to sho: the combination of functions, ste(s, in(uts, an# out(uts an# -/; is use# to sho: acti6it4 #ia*ram, se<uence of ste(s in business (rocesses, an# -/; acti6it4 #ia*ram9 7he results also re6eal that most stu#ents from accountin* an# accountin* information s4stem maEors, inclu#in* /93CC, /93IS, B93CC an# B93IS, learn ho: to use S5C an# 252 in their accountin* information s4stems an# mana*ement information s4stems courses :hile E?2, ?E3, an# -/; are mostl4 learnt b4 stu#ents in the area of accountin* information s4stem #e6elo(ment, accountin* information s4stems, an# #atabase courses an# amon* stu#ents maEorin* in /93IS an# B93IS, but not so much amon* those maEorin* in /93CC an# B93CC9 ?es(on#ents also in#icate that the (rocess ma( is not learnt in an4 course9 Some stu#ents ma4 learn about (rocess ma(s in an 3IS course an# :hile some res(on#ents #i#n@t ans:er the rele6ant <uestions9 7he results also in#icate that S2 techni<ues inclu#in* S5C, 252, an# (rocess ma(s are mostl4 use# to (resent the flo: of o(erations, the flo: of #ata an# information, the flo: of (rocesses :hile E-?2 an# ?E3 are use# to (resent the relationshi(s of entities an# relationshi(s of resources, e6ents, an# a*ents an# -/; is use# to (resent the -/; acti6it4 #ia*ram9 7his techni<ue-base# business (rocess #ata is use# to #e6elo( S2 an# interenter(rise 3IS in the *lobal en6ironment9 3 limitation of this stu#4 is the business (rocesses9 In this stu#4, the focus is onl4 on the (rocurement an# (urchasin* s4stems *loball49 7he sam(le si>e of #ata is too small because most business enter(rises #i# not *i6e an4 fee#bac1 to the e-mails an# 1ee( their #ata confi#ential9 3nother is that some res(on#ents are not accustome# to the conce(t of some S2 techni<ues an# some stu#ents ne6er ta1e some courses in this area so it ta1es time to *ather #ata for this stu#49 5uture research shoul# loo1 at the sale an# re6enue s4stems9

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

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9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

"E,E"E# ES 3merican 3ccountin* 3ssociation A333B9 A 00'B9 Issues in 3ccountin* E#ucation9 Sarasota, 5;: 3merican 3ccountin* 3ssociation9 3merican 3ccountin* 3ssociation A333B9 A 007B9 "ournal of Information S4stems. Sarasota, 5;: 3merican 3ccountin* 3ssociation9 3merican 3ccountin* 3ssociation A333B9 A 00'B9 "ournal of Information S4stems. Sarasota, 5;: 3merican 3ccountin* 3ssociation9 3merican 3ccountin* 3ssociation A333B9 A 00%B9 "ournal of Information S4stems. Sarasota, 5;: 3merican 3ccountin* 3ssociation9 3sh1anas4, N9, Bo:en, )9 ;9, ?oh#e, 59 F9, & Ju, C9 K9 39 A 007B9 7he Effects of -ser Characteristics on Huer4 )erformance in the )resence of Information ?e<uest 3mbi*uit49 "ournal of Information S4stems, AS(rin*B, &7-%!9 Ba*ranoff, N9 39, Sim1in, /9 G9, & Norman C9 S9 A 008B9 3ccountin* Information S4stems9 Ne: Kor1, NK: "ohn Jile4 &9 Sons9 Ba*ranoff, N9 39, & Bre:er, )9 C9 A 00&B9 )/B In6estments: 3n Enter(rise S4stem Im(lementation9 "ournal of Information S4stems, AS(rin*B, 8%-!0'9 BaEaE, 39, Bra#le4, J9 E9, & Cra6ens, .9 S9 A 008B9 S33S: Inte*ratin* S4stems 3nal4sis :ith 3ccountin* an# Strate*4 for x Ante E6aluation of IS In6estments9 "ournal of Information S4stems, AS(rin*B, 97-! 49 Borthic1, 39 59, & "ones, 29 ?9 A 00%B9 3nal4>in* a )otential Jarrant4 Call Center Bu#*et +6errun: -sin* 2atabase Hueries to Sol6e Business )roblems9 "ournal of Information S4stems, AS(rin*B, 97-!!!9 Borthic1, 39 59, & "ones, 29 ?9 A 007B9 Creatin* a Business )rocess 2ia*ram an# 2atabase Hueries to 2etect Billin* Errors an# 3nal4>e Callin* )atterns for Cell )hone Ser6ice9 "ournal of Information S4stems, AS(rin*B, !07-! 9 Borthic1, 39 59, & Curtis, /9 B9 A 008B9 2ue 2ili*ence on 5ast-5ashion In6entor4 throu*h 2ata Huer4in*9 "ournal of Information S4stems, AS(rin*B, 77-9&9 Borthic1, 39 59, & Bo:en, )9 ;9 A 008B9 3u#itin* S4stem 2e6elo(ment: Constructin* the /eanin* of S4stematic an# ?ationalD in the Conte=t of ;e*ac4 Co#e /i*ration for Gen#or Incenti6es9 "ournal of Information S4stems, AS(rin*B, 47-' 9 Bo:en, )9 ;9, & 2ebrecen4, ?9 S9 A 00%B9 7he Effects on En#--ser Huer4 )erformance of Incor(oratin* +bEect-+riente# 3bstractions in 2atabase 3ccountin* S4stems9 "ournal of Information S4stems, AS(rin*B, 4&-749 Bra#for#, /9 & 5isher, I9 A 00%B9 Ne: Kor1 State 3*encies: 3 Case Stu#4 for 3nal4>in* the )rocess of ;e*ac4 S4stem /i*ration: )art I9 "ournal of Information S4stems, A5allB, !7&-!899
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. !

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Bra#for#, /9, ?oberts, 29 59, & ?ichterme4er, S9 B9 A 007B9 S4stem 2ia*rammin* 7echni<ues: 3n 3nal4sis of /etho#s -se# in 3ccountin* E#ucation an# )ractice9 "ournal of Information S4stems, AS(rin*B, !7&- ! 9 Bra>el, "9 59, & 2an*, ;9 A 00%B9 7he Effect of E?) S4stems Im(lementations on the usefulness of 3ccountin* Information9 ?esearch (a(er, North Carolina State -ni6ersit4 an# +re*on State -ni6ersit4, -S39 Church, .9 S9, & Smith, ?9 E9 A 007B9 3n E=tension of the ?E3 5rame:or1 to Su((ort Balance Scorecar# Information ?e<uirements9 "ournal of Information S4stems, AS(rin*B, !- %9 Colon, S9 "9, & Grant, G9 F9 A 00'B9 E2G3? E=traction S4stem: 3n 3utomate# 3((roach to 3nal4>e Em(lo4ee Stoc1 +(tion 2isclosures9 "ournal of Information S4stems, A5allB, !!9!4 9 2ia*le, ?9 "9, Fa4es, 29 C9, & Fu*hes II, .9 E9 A 007B9 3ssessin* Stu#ent ;earnin* +utcomes in the Intro#uctor4 3ccountin* Information S4stems Course -sin* the 3IC)3@s Core Com(etenc4 5rame:or19 "ournal of Information S4stems, AS(rin*B, !49-!'99 2unn, C9 ;9, Cherrin*ton, "9 +9 & Follan#er, 39 S9 A 00%B9 Enter(rise Information S4stems: 3 )attern-Base# 3((roach9 Ne: Kor1, NK: /cGra: Fill9 Geerts, G9 ;9, & /cCarth4, J9 E9 A 00'B9 )olic4-;e6el S(ecifications in ?E3 Enter(rise Information S4stems9 "ournal of Information S4stems, A5allB, &7-'&9 Gelinas, "r9, -9 "9, & 2ull, ?9 B9 A 008B9 3ccountin* Information S4stems, 7th e#ition. /ason, +F: 7homson South-Jestern9 Gelinas, "r9, -9 "9, & Go*an, "9 ;9 A 00'B9 3ccountants an# Emer*in* 7echnolo*ies: 3 Case Stu#4 at the -nite# States 2e(artment of 7he 7reasur4 Bureau of En*ra6in* an# (rintin*9 "ournal of Information S4stems, A5allB, 9&-!!'9 Gerar#, G9 "9 A 00%B9 7he ?E3 )attern, .no:le#*e Structures, an# Conce(tual /o#elin* )erformance9 "ournal of Information S4stems, A5allB, %7-779 Fall, "9 39 A 008B9 3ccountin* Information S4stems, 'th e#ition. /ason, +F: SouthJestern9 Fa4es, 29 C9, & ?e4nol#s, "9 .9 A 00%B9 Caroline@s Can#4 Sho(: 3n In-Class ?ole-)la4 of the ?e6enue C4cle9 "ournal of Information S4stems, AS(rin*B, !&!-!%49 Furt, ?9 ;9 A 008B9 3ccountin* Information S4stems: Basic Conce(ts an# Current Issues. Ne: Kor1, NK: /cGra: Fill9 In*ram, ?9 J9, & ;unsfor#, 29 ;9 A 00&B9 2e6elo(in* an e-Commerce S4stem usin* 3cti6e Ser6er )a*es9 "ournal of Information S4stems, AS(rin*B, !&%-!%'9 "ones, 59 ;9 & ?ama, 29 G9 A 00'B9 3ccountin* Information S4stems: 3 Business
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -. !&

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

)rocess 3((roach. /ason, +F: 7homson South-Jestern9 ;in, )9 C9, & Smith, ;9 /9 A 00'B9 -sin* a Jeb-Base# 3ccountin* S4stem for 7eachin* 3ccountin* S4stem 2esi*n an# Im(lementation9 "ournal of Information S4stems, A5allB, '%-799 Norman#, C9 "9, & Sinason, 29 F9 A 00'B9 +mni 5urniture Com(an4: 3 S4stems 2e6elo(ment ;ife C4cle Case9 "ournal of Information S4stems, A5allB, 8!-9!9 ?omne4, /9 B9, & Steinbart, )9 "9 A 00'B9 3ccountin* Information S4stems9 Ne: "erse4, N": )earson, Inc9 ?omne4, /9 B9, & Steinbart, )9 "9 A 009B9 A!!ounting Information S4stems, !!th e#ition9 -((er Sa##le ?i6er,: N": )earson )rentice Fall99 Ger#aas#on1, )9 A 00&B9 3n +bEect- +riente# /o#el for x Ante 3ccountin* Information9 "ournal of Information S4stems, AS(rin*B, 4&-'!9

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

!4

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

A//E#DI1ES
Table 23 Summary of System Diagram Techniques used in AIS Te4tboo5s -AIS Te4tboo5 from Authors 6778-6779. Courses 3IS /IS 3IS 2e6elo(ment 2atabase 3IS /IS 3IS 2e6elo(ment 2atabase S4stem 2ia*ram 7echni<ues S4stem 5lo:chart 3IS A 3IS A 3IS A 3IS A 3IS A 7e=tboo1s 008B !0th e#ition 008B 008B 008B 7th e#ition 009B !!th e#ition 3uthors Ba*ranoff, Sim1in, Stran# Furt Fall Gelinas an# 2ull ?omne4 an# Steinbart 36ison, 5it>*eral# Ba*ranoff, Sim1in, Stran# Furt Fall Gelinas an# 2ull ?omne4 an# Steinbart 36ison, 5it>*eral# Ba*ranoff, Sim1in, Stran# Furt Fall Gelinas an# 2ull ?omne4 an# Steinbart 2unnICherrin*tonIFollan#er 36ison, 5it>*eral# Ba*ranoff, Sim1in, Stran# Furt Fall Gelinas an# 2ull ?omne4 an# Steinbart Ba*ranoff, Sim1in, Stran# 36ison, 5it>*eral# ?ama an# "ones

2ataflo: 2ia*ram

IS #e6elo(ment A 00'B 4th e#ition 3IS A 008B !0th e#ition 3IS A 008B 3IS A 008B 3IS A 008B 7th e#ition 3IS A 009B !!th e#ition IS #e6elo(ment A 00'B 4th e#ition 3IS A 008B !0th e#ition 3IS A 008B 3IS A 008B 3IS A 008B 7th e#ition 3IS A 009B !!th e#ition EIS A 00%B IS #e6elo(ment A 00'B 4th e#ition 3IS A 008B !0th e#ition 3IS A 008B 3IS A 008B 3IS A 008B 7th e#ition 3IS A 009B !!th e#ition 3IS A 008B !0th e#ition IS #e6elo(ment A 00'B 4th e#ition 3IS A 00'B

3IS 3IS 2e6elo(ment 2atabase

Entit4-?elationshi( 2ia*ram

3IS 3IS 2e6elo(ment 2atabase

?esource-E6ent3*ent

3IS 3IS 2e6elo(ment 2atabase

)rocess /a( -nifie#-/o#elin*;an*ua*e

Table 6 3 "esults from analysis of SD techniques used to develop an AIS S2 techni<ues S5C 252 E-?2 ?E3 )/ -/; S2 & 3IS #e6elo(ment Sho:in* information (rocesses an# o(erational (rocesses Sho:in* s4stem, #ata flo: (rocesses )ortra4in* #ata base schemas car#inalit4 amon* entities Classif4in* entities in to ?, E, 3 Sho:in* the combination of functions, ste(s, in(uts & out(uts Sho:in* acti6it4 #ia*ram, se<uence of ste(s in business (rocess, -/; acti6it4 #ia*ram
!%

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table : 3 ;or5flo+ table sho+ing the conceptual foundation of events and activities that compose a company<s business process and an e4ample of a +or5flo+ table sho+ing analysis of the business process of data captured from business enterprises -"ama and =ones 677>. -a. ;or5flo+ table sho+ing the conceptual foundation of events and activities -"ama and =ones 677>. Events E6ent ! E6ent ---------E6ent n Activities 3cti6it4 !9! -------------3cti6it4 !9n 3cti6it4 9! -------------3cti6it4 9n ------------3cti6it4 n9! -------------3cti6it4 n9 n Actors 3ctor ! 3ctor

3ctor n

-b. E4amples of +or5flo+ table sho+ing analysis of business process of data captured from business enterprises
E6ents

3cti6ities LContact 6en#or ?3s1 for letter of cre#it

2ocumentsI In(uts use# L)ro-forma in6oice L)urchase or#er L;etter of cre#it

7ablesIfiles

)ersonsI #e(artments ?Gen#or

L Ne*otiation of contact

L)urchase or#er L;etter of cre#it

LCustomer LIssuin* ban1 ?Gen#or LIssuin* ban1 LIssuin* ban1 ?Shi((in* ?Customer ?)ort ?3*ent ?Carrier L Customer L Shi((in* L )ort

L Confirmation of sche#ule

??ecei6e #etails of L2etails of (ro#ucts (ro#ucts ?E=amine sche#ule L+ri*inal ??ecei6e #ocuments #ocumentIsche#ule LShi((in* ?Shi((in* #ocuments LBill of loa#in* ?Bill of la#in* ?2eli6er4 or#er ?2eli6er4 or#er

L Confirmation of cre#it

? Shi( car*o to customer ? )a4 to )ort

!'

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

L 37 (ort

L Car*o Shi(ment

LCustoms (roce#ure

? )ic1 u( car*o ? E=amine #ocuments ? )re(are truc1 for car*o ? E=amine car*o ? Carr4 car*o on truc1 Carr4 car*o on truc1 ? Enter sub *ate out L Enter sub *ate out L E=amine car*o ? Enter main *ate ? 7ransfer car*o from carrier ? )a4 for ser6ice to shi((in* ? E=amine car*o ? Enter *ate in ? 7ransfer car*o on truc1 ? Enter *ate out ? Car*o shi(ment from (ort ? )re(are car*o for authori>ation ? )re(are car*o for in6esti*ation ? In6esti*ate car*o ?7ransfer car*o to :arehouse ?)re(are ins(ection sheet ? )a4 for insurance ? )ass IIS to customs

?Carrier

L Customer L Shi((in* L )ort L Carrier

LCustomer

? Customer

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

!7

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table @ 3 An analysis of courses providing SD techniques mostly ta5en by students

Table 8 3 SummariAation of courses providing SD techniques mostly ta5en by students ;e6el of stu#ents /93CC S2 techni<ues use# S5C 252 E-?2 ?E3 )/ -/; S5C 252 E-?2 ?E3 )/ -/; S5C 252 E-?2 ?E3 )/ -/; S5C 252 E-?2 ?E3 )/ -/;
!8

Course ta1en 3IS, /IS 3IS, /IS 3IS 3IS none none 3IS, /IS 3IS, /IS 3IS 2EG, 3IS, 2B 3IS 2EG, 3IS, 2B 3IS 3IS 2EG, 3IS, 2B 3IS, /IS 3IS, /IS 3IS, /IS 3IS 2EG, 3IS, 2B 3IS 3IS 2EG9, 2B 3IS, /IS 3IS,/IS 3IS 2EG, 3IS, 2B 3IS 2EG, 3IS, 2B 3IS 3IS 2EG, 3IS, 2B

/93IS

B9 3CC

B93IS

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table > 3 Survey of "espondents /anel A3 #umber of Employees 0 - !00 !0! - &00 &0! - %00 %0! - &000 +6er &000 /anel B3 (anagerial position In6entor4 )urchasin* ?ecei6in* 3ccount )a4able 5inance 3ccountin* CI+ CE+ /anel 3 'ears of total +or5 e4perience ;ess than & 4ears &- % ' - !0 !! - !% !' - 0 !- % Greater than % 4ears /anel D3 Education /aster@s in 3ccountin* /aster@s in 3ccountin* Information S4stems Bachelor@s in 3ccountin* Bachelor@s in 3ccountin* Information S4stems 40 !0 &0 !0 !% !0 !0 !0 !% &% % !0 %0 !0 % !0 % % % /ercentage % !% % %0 %

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

!9

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table B 3 Analysis of SD technique used to develop SD and AIS -"espondents 677C. Type of SD and AIS developed S, ,lo+ of operations ,lo+ of data and information "elationship of entities "elationship of resource-event-agent ,lo+ of processes %(! activity diagram D D D D D D D,D SD technique used E-"D "EA /rocess (ap %(!

Table C 3 Summary of SD technique-based business process data used to develop SD and Inter-enterprise AIS in the Global Environment -business enterprises 677C. Business /rocesses Ne*otiation of contract Confirmation of sche#ule Confirmation of cre#it, (a4ment 3t )ort Car*o shi(ment Customer (roce#ure SD technique S5C 252 E-?2 ?E3 )rocess /a( -/; Development of SD and AIS 5lo: of o(erations 5lo: of #ata an# information ?elationshi( of entities ?elationshi( of resourcee6ent-a*ent 5lo: of (rocesses -/; acti6it4 #ia*ram

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 9 3 /ercentage of SD techniques and respondents3 Business enterprises SD techniques 9 S5C 9 252 9 E-?2 9 ?E3 9 )rocess /a( 9 -/; /ercentage 70 0 % & 0

Table 27 3 /ercentage of SD techniques and respondents3 Students SD techniques 9 S5C 9 252 9 E-?2 9 ?E3 9 )rocess /a( 9 -/; /ercentage &0 &0 0 !0 ! 9

Table 22 3 /ercentage of Agreement of "espondents on the Impact of SD techniques on AIS development and course learning AIS development 3*ree AKesB 2o not a*ree ANoB 989% !9% ourse learning 9997 09&

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 26 : The degree of relationship bet+een the use of S, and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 &% !!0 % 90 to a *reater #e*ree to a *oo# #e*ree

to no lar*e or small #e*ree

to a sli*ht #e*ree

to a 6er4 sli*ht #e*ree

0 0

0 0

0 0

Table 2: : The degree of relationship bet+een the use of D,D and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 0 !%0 0 %0 0 0 0 0 0 0 to a *reater #e*ree to a *oo# #e*ree to no lar*e or small #e*ree to a sli*ht #e*ree to a 6er4 sli*ht #e*ree

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 2@ 3 The degree of relationship bet+een the use of E-" diagram and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 0 %0 0 %0 0 %0 !0 &0 !0 0 to a *reater #e*ree to a *oo# #e*ree to no lar*e or small #e*ree to a sli*ht #e*ree to a 6er4 sli*ht #e*ree

Table 28 3 The degree of relationship bet+een the use of "EA and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 0 0 0 &0 0 %0 !0 %0 &0 %0 to a *reater #e*ree to a *oo# #e*ree to no lar*e or small #e*ree to a sli*ht #e*ree to a 6er4 sli*ht #e*ree

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

&

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 2> : The degree of relationship bet+een the use of /rocess (aps -/(. and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 0 !0 0 0 to a *reater #e*ree to a *oo# #e*ree

to no lar*e or small #e*ree

to a sli*ht #e*ree

to a 6er4 sli*ht #e*ree

0 &0

!0 '0

&0 80

Table 2B : The degree of relationship bet+een the use of %(! and respondents -2Eto a very slight degree& 6Eto a slight degree& :Eto no large or small degree& @E to a good degree& 8Eto a greater degree 2e*ree of relationshi( n ?es(on#ent Business enter(rise stu#ent 40 0 0 0 !0 0 0 to a *reater #e*ree to a *oo# #e*ree

to no lar*e or small #e*ree

to a sli*ht #e*ree

to a 6er4 sli*ht #e*ree

!0 &0

!0 70

0 70

Table 2C 3 hi-square Test bet+een the use of S, and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation
+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9!7' 9!98 9!'%
4

!9'89AaB !97 % !904! !940 AbB !

9!'8 9!'9 9!'% 9!'

908!

900%

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 29 : hi-square Test bet+een the use of D,D and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation 2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9!'8 9!7% 9!%% 9!'7 9!%8 9!%9 9!%

!97&%AaB !908 909& !97&4AbB !

907'

900

Table 67 3 hi-square Test bet+een the use of E-"D and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation 2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9 0' 9!87 9!% 9!7% 9!'% 9!%7 9!'

!9' %AaB !9!&' !9!84 !9'47AbB !

908!

9004

Table 62 : hi-square Test bet+een the use of "EA and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation 2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9!8! 9!'9 9!%0 9!'7 9!74 9!%! 9!'!

!980 AaB !9!07 !904% !9'7%AbB !

9080

900&

Table 66 3 hi-square Test bet+een the use of /rocess (ap and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation 2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9!' 9!7% 9!%7 9!%9 9!7! 9!%' 9!'4

!90&0AaB !90'% !9!0 !9&9%AbB !

908

900%

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

Table 6: 3 hi-square Test bet+een the use of %(! and respondents Galue )earson Chi-S<uare ;i1elihoo# ?atio 5isher@s E=act 7est ;inear-b4-;inear 3ssociation 2f 3s4m(9Si*9 E=act Si*9 E=act Si*9 )oint A -si#e#B A -si#e#B A!-si#e#B )robabilit4 9!9' 9!8% 9!%% 9!78 9!8% 9!% 9!%

!9 ! AaB !9074 !9084 !9%'9AbB !

907'

900

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

'

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

,igure 2 3 System diagram technique conceptual foundation model and system diagram technique model of an inter-enterprise accounting information system in the global environment 2aF System diagram technique conceptual foundation model -AIS te4tboo5s 6778-677>G Bradford& "ichtermeyer and "oberts 677B. 2bF System diagram technique model of an inter-enterprise accounting information system in the global environment -operation.

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

,igure 6 3 SD technique model conceptual foundation and SD technique model ta5en by students in an AIS maHor course -6 a. SD technique model conceptual foundation -AIS te4tboo5s 6778-6779. -6 b. SD technique model learnt by students in an AIS maHor course -operation.

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

,igure :F2 3 S, diagram sho+s the development of an electronic-based interenterprise AIS in the global environment

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

+ctober !'-!7, 009 Cambri#*e -ni6ersit4, -.

&0

9th Global Conference on Business & Economics

ISBN : 978-0-974 !!4- -7

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