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Journal Articles

The Effect of Business Process Representation Type on Assessment of Business and Control Risks: Diagrams versus Narratives

J. Efrim Boritz, A. Faye Borthick, Adam Presslee
Journal: Issues in Accounting Education
Issues in Accounting Education (2012) 27 (4): 895–915.
https://doi.org/10.2308/iace-50144
Published: 01 November 2012
... of their ability (self-efficacy) affect performance by type of representation. First, we find that while the method of representation has no effect on students' accuracy, those receiving the textual representation were more efficient and had a greater weighted-average performance than those receiving...
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Includes: Supplementary data