The Influence of Business Process Representation on Performance of Different Task Types

The analysis of business processes is an integral part of risk assessment procedures and audit methodology. In both auditing research and process modeling research, there is an ongoing debate on wh...

[1]  Andrew Gemino,et al.  A framework for empirical evaluation of conceptual modeling techniques , 2004, Requirements Engineering.

[2]  P. Chandler,et al.  Cognitive Load Theory and the Format of Instruction , 1991 .

[3]  Jan Mendling,et al.  Using business process models to better understand the dependencies among user stories , 2016, Inf. Softw. Technol..

[4]  Ed O'Donnell,et al.  The Influence of Business‐Process‐Focused Audit Support Software on Analytical Procedures Judgments , 2003 .

[5]  Hajo A. Reijers,et al.  Declarative versus imperative process modeling languages : the issue of understandability , 2009, BPMDS 2009.

[6]  Michael E. Atwood,et al.  Flowcharts versus program design languages: an experimental comparison , 1983, CACM.

[7]  Bill Curtis,et al.  Experimental evaluation of software documentation formats , 1989, J. Syst. Softw..

[8]  Kirsten N. Whitley.  Visual Programming Languages and the Empirical Evidence For and Against , 1997, J. Vis. Lang. Comput..

[9]  J. Recker,et al.  Does It Matter Which Process Modelling Language We Teach or Use? An Experimental Study on Understanding Process Modelling Languages without Formal Education , 2007 .

[10]  Jan Mendling,et al.  Task-specific visual cues for improving process model understanding , 2016, Inf. Softw. Technol..

[11]  Robert Libby,et al.  Determinants of judgment performance in accounting settings: Ability, knowledge, motivation , 1993 .

[12]  R. Mayer.  Models for Understanding , 1989 .

[13]  A. Paivio.  Dual coding theory: Retrospect and current status. , 1991 .

[14]  Andrea Seaton Kelton,et al.  The Effects of Information Presentation Format on Judgment and Decision Making: A Review of the Information Systems Research , 2010, J. Inf. Syst..

[15]  Ben Shneiderman,et al.  Experimental investigations of the utility of detailed flowcharts in programming , 1977, CACM.

[16]  Carla Carnaghan,et al.  Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison , 2006, Int. J. Account. Inf. Syst..

[17]  Kenneth A. Griggs,et al.  An Empirical Investigation Of The Cognitive Fit Of Selected Process Model Diagramming Techniques , 2011, BIS 2011.

[18]  David A. Scanlan.  Structured flowcharts outperform pseudocode: an experimental comparison , 1989, IEEE Software.

[19]  A. Scholey,et al.  Patterns of Drug Use and the Influence of Gender on Self-Reports of Memory Ability in Ecstasy Users: A Web-Based Study , 2003, Journal of psychopharmacology.

[20]  Cheryl L. Dunn,et al.  An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations , 2001, Decis. Sci..

[21]  M. Birnbaum.  Introduction to psychological experiments on the internet , 2000 .

[22]  David J. Gilmore,et al.  Comprehension and Recall of Miniature Programs , 1984, Int. J. Man Mach. Stud..

[23]  C McGuinness,et al.  Problem representation: The effects of spatial arrays , 1986, Memory & cognition.

[24]  Brian Ballou,et al.  The Impact of Strategic‐Positioning Information on Auditor Judgments about Business‐Process Performance , 2004 .

[25]  Iris Vessey,et al.  Cognitive Fit: A Theory‐Based Analysis of the Graphs Versus Tables Literature* , 1991 .

[26]  Dennis F. Galletta,et al.  Cognitive Fit: An Empirical Study of Information Acquisition , 1991, Inf. Syst. Res..

[27]  Izak Benbasat,et al.  Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation , 1991, Inf. Syst. Res..

[28]  Iris Vessey,et al.  The Role of Cognitive Fit in the Relationship Between Software Comprehension and Modification , 2006, MIS Q..

[29]  Jan Mendling,et al.  Declarative versus Imperative Process Modeling Languages: The Issue of Understandability , 2009, BMMDS/EMMSAD.

[30]  D. M. Hawkins.  Multivariate outlier detection , 1980 .

[31]  Jan Mendling,et al.  How visual cognition influences process model comprehension , 2017, Decis. Support Syst..

[32]  Neville A Stanton,et al.  Hierarchical task analysis: developments, applications, and extensions. , 2006, Applied ergonomics.

[33]  Nancy Cunniff,et al.  Graphical vs. textual representation: an empirical study of novices' program comprehension , 1987 .

[34]  Catherine Dehon,et al.  Multivariate Outlier Detection in Stata , 2010 .

[35]  Jan Mendling,et al.  Imperative versus Declarative Process Modeling Languages: An Empirical Investigation , 2011, Business Process Management Workshops.

[36]  James E. Hunton,et al.  Do Client‐Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls? , 2009 .

[37]  Allen Newell,et al.  Human problem solving: The state of the theory in 1970. , 1971 .

[38]  Steven H. Schwartz,et al.  Representation in Deductive Problem Solving: The Matrix. , 1972 .

[39]  Cheryl L. Dunn,et al.  Auditor efficiency and effectiveness with diagrammatic and linguistic conceptual model representations , 2001, Int. J. Account. Inf. Syst..

[40]  Ron Weber,et al.  Structured tools and conditional logic: an empirical investigation , 1986, CACM.

[41]  Ron Weber,et al.  Should Optional Properties Be Used in Conceptual Modelling? A Theory and Three Empirical Tests , 2001, Inf. Syst. Res..

[42]  A. Faye Borthick,et al.  Using Graphical Representations of Business Processes in Evaluating Internal Control , 2012 .

[43]  Jan Mendling,et al.  Supporting Process Model Validation through Natural Language Generation , 2014, IEEE Transactions on Software Engineering.

[44]  Cheryl L. Dunn,et al.  The combined effects of user schemas and degree of cognitive fit on data retrieval performance , 2017, Int. J. Account. Inf. Syst..

[45]  Andy P. Field,et al.  Discovering Statistics Using Ibm Spss Statistics , 2017 .

[46]  Kathrin Figl.  Comprehension of Procedural Visual Business Process Models , 2017, Bus. Inf. Syst. Eng..

[47]  Jan Mendling,et al.  A Study Into the Factors That Influence the Understandability of Business Process Models , 2011, IEEE Transactions on Systems, Man, and Cybernetics - Part A: Systems and Humans.

[48]  Jan Mendling,et al.  Making sense of business process descriptions: An experimental comparison of graphical and textual notations , 2012, J. Syst. Softw..

[49]  Jan Recker,et al.  The Effects of Content Presentation Format and User Characteristics on Novice Developers' Understanding of Process Models , 2011, Commun. Assoc. Inf. Syst..

[50]  Jean C. Bedard,et al.  The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures , 1999 .

[51]  R. Kirk.  Practical Significance: A Concept Whose Time Has Come , 1996 .

[52]  John Sweller,et al.  Cognitive Load During Problem Solving: Effects on Learning , 1988, Cogn. Sci..

[53]  Paulo S. C. Alencar,et al.  Business Modeling to Improve Auditor Risk Assessment: An Investigation of Alternative Representations , 2014, J. Inf. Syst..

[54]  Ritu Agarwal,et al.  Cognitive Fit in Requirements Modeling: A Study of Object and Process Methodologies , 1996, J. Manag. Inf. Syst..

[55]  Marianne Bradford,et al.  System Diagramming Techniques: An Analysis of Methods Used in Accounting Education and Practice , 2007, J. Inf. Syst..

[56]  Andrew Gemino,et al.  Evaluating modeling techniques based on models of learning , 2003, CACM.

[57]  Ulrich Schiefele,et al.  Topic interest and free recall of expository text. , 1996 .

[58]  A. Faye Borthick,et al.  The Effect of Business Process Representation Type on Assessment of Business and Control Risks: Diagrams versus Narratives , 2012 .

[59]  Herbert A. Simon,et al.  Why a Diagram is (Sometimes) Worth Ten Thousand Words , 1987 .

[60]  Mark Strembeck,et al.  Factors of process model comprehension - Findings from a series of experiments , 2012, Decis. Support Syst..

[61]  Venkataraman Ramesh,et al.  Understanding Conceptual Schemas: Exploring the Role of Application and IS Domain Knowledge , 2006, Inf. Syst. Res..

[62]  Andy P. Field,et al.  Discovering Statistics Using SPSS , 2000 .