Finding the suitable process modeling for AIS teaching: An experimental study

Abstract

Process modeling has long become an essential skill in Accounting Information System (AIS) assurance, analysis and design practice. As the result, many accounting curriculums have been mandating that process modeling languages and skills be introduced and taught to future system analysts accounting students. The purpose of this research is to empirically seek whether a suitable business process model can be used that is easily understood by users. Furthermore, the present study strives for potential contribution from itself whose result can serve as the input for teaching in information-system oriented subjects in accounting curriculum. To achieve the objective, comparison was made between UML 2.0 Activity Diagram with BPMN grammar to seek potential future adoption for better and understandable process modeling language. Meanwhile the earlier hypothesis was BMPN with its advantage on wider symbol number, the results showed that, despite showing only slight differences in results, UML 2.0 Activity Diagram can be more easily understood by the user compared with BPMN. Our findings suggest that the better teaching and contribution of process modeling could be addressed more by paying attention on aspects being external to the intrinsic features of modeling grammars.