Elegance, Relevance, and Provenance: Contextualizing and Analyzing AIS Educators' Choice of Systems Diagramming Techniques

Journal of the Academy of Business Education. 13 (Spring), 140-161 (2012)

Posted: 15 Oct 2014

See all articles by Eileen Zalkin Taylor

Eileen Zalkin Taylor

North Carolina State University

Marianne Bradford

North Carolina State University ; North Carolina State University - Department of Accounting

Frank Badua

Lamar University

Date Written: 2012

Abstract

This study reports survey results of what systems diagramming (SD) methods AIS educators are teaching and explores plausible reasons behind their decisions, including representational elegance, relevance to the accounting purposes being taught, and their provenance from either theory or practice. Results reveal that AIS educators surveyed are more likely to use techniques originating from practice; however, the widespread use of system flowcharts (SF) appears to drive that result. While AIS educators use theory-based methods for teaching system design, they rely on practice-based methods for teaching internal controls, business processes, and system evaluation. We observe that AIS educators, AIS textbooks, and professional accounting exams generally ignore newer SD techniques, even though they may better serve certain needs. Finally, contrary to expectations, we find no significant associations between SD adoption and measures of representational elegance. Future research may explore relationships between adoption in practice, inclusion in texts, and appearance on professional exams.

Keywords: Accounting, AIS, Business, Flowchart, Audit, IT

Suggested Citation

Taylor, Eileen Zalkin and Bradford, Marianne and Bradford, Marianne and Badua, Frank, Elegance, Relevance, and Provenance: Contextualizing and Analyzing AIS Educators' Choice of Systems Diagramming Techniques (2012). Journal of the Academy of Business Education. 13 (Spring), 140-161 (2012), Available at SSRN: https://ssrn.com/abstract=2504163

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

Marianne Bradford

North Carolina State University ( email )

Campus Box 8113
Dept of Accounting
Raleigh, NC Wake 27695-8113
United States
919-513-1436 (Phone)
919-515-4446 (Fax)

HOME PAGE: http://www.mgt.ncsu.edu/directories/people/accounting/marianne_bradford.php

North Carolina State University - Department of Accounting ( email )

Raleigh, NC 27695-8113
United States

Frank Badua

Lamar University ( email )

Beaumont, TX 77710
United States

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