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User Attitudes towards Pattern-Based Enterprise Information Models: A Replicated Experiment with REA Diagrams

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Author Info
G. POELS ()
A. MAES ()
F. GAILLY ()

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Abstract

This paper presents a study evaluating the REA-patterns-based approach to enterprise information modelling. We replicated an earlier experiment demonstrating that business students perform a comprehension task more accurately when they recognize REA pattern occurrences in entityrelationship diagrams and that they perceive such diagrams as easier to use than informationally equivalent diagrams with no apparent REA pattern occurrences. These findings were confirmed in the replication, but contrary to the original experiment also efficiency gains in terms of faster understanding were demonstrated. Furthermore, the original experiment was extended by testing a more complete model of user attitudes. It was shown that, after completing the comprehension task, students perceived diagrams with REA pattern occurrences as easier to interpret and more useful, and were more satisfied with them. But somewhat surprisingly, students also perceived such diagrams as more semantically expressive, even if they were informationally equivalent to the control diagrams. It was further shown that perceived semantic expressiveness is related to perceived usefulness, but not to perceived ease of interpretation. The effect of perceived semantic expressiveness on user information satisfaction is not direct, but mediated by perceived usefulness.

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Publisher Info
Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 05/315.

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Length: 37 pages
Date of creation: Jul 2005
Date of revision:
Handle: RePEc:rug:rugwps:05/315

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Related research
Keywords: REA; patterns; modelling; user performance; user attitudes;

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  1. Claeys, Sophie & Lanine, Gleb & Schoors, Koen, 2005. "Bank supervision Russian style: Rules versus enforcement and tacit objectives," BOFIT Discussion Papers 10/2005, Bank of Finland, Institute for Economies in Transition. [Downloadable!]
    Other versions:
  2. A. Heirman & B. Clarysse, 2005. "The imprinting effect of initial resources and market strategy on the early growth path of start-Ups," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/310, Ghent University, Faculty of Economics and Business Administration. [Downloadable!]
  3. S. CLAEYS & G. LANINE & K. SCHOORs, 2005. "Bank Supervision Russian Style: Rules vs Enforcement and Tacit Objectives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/307, Ghent University, Faculty of Economics and Business Administration. [Downloadable!]
  4. Vandevoorde, S. & Vanhoucke, M., 2005. "A comparison of different project duration forecasting methods using earned value metrics," Vlerick Leuven Gent Management School Working Paper Series 2005-16, Vlerick Leuven Gent Management School. [Downloadable!]
    Other versions:
  5. A. Maes & G. Poels & F. Gailly & R. Paemeleire, 2005. "Measuring User Beliefs and Attitudes towards Conceptual Models: A Factor and Structural Equation Model," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/311, Ghent University, Faculty of Economics and Business Administration. [Downloadable!]
  6. P. Everaert & G. Sarens, 2005. "Outsourcing bij Vlaamse Ondernemingen: een Exploratief Onderzoek," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/306, Ghent University, Faculty of Economics and Business Administration. [Downloadable!]
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