Can A Single Exposure To The Resource-Event-Agent Framework Enhance Data Modeling Performance?

Abstract

Due to the widespread use of technology, it is becoming increasingly critical that accounting students have the ability to document accounting information systems (AIS).  This skill is important for understanding the information system, mapping business processes, and understanding systems’ controls.  The present study reports on an experiment designed to investigate the effects of a single exposure to the Resource-Event-Agent (REA) framework on students’ data modeling performance.  The results of the experiment indicate that accounting students who receive a single, scripted exposure to the REA framework perform better on data modeling tasks than students with no exposure to the REA framework.  This has important implications for accounting educators as they develop classroom instruction and administrators as they contemplate an appropriate emphasis on data modeling in the accounting curriculum.