Documente Academic
Documente Profesional
Documente Cultură
Supattra Boonmak
Associate Professor of Accounting Information Systems
Department of Accounting
Faculty of Commerce and Accountancy
Chulalongkorn University
Bangkok 10330
Thailand
supboon@ksc.th.com
supboonmak2001@yahoo.com
Acknowledgements
I thank Kim ungerswim and also thanks Stephen Lorriman for help editing.
ABSTRACT
This research discusses the theoretical and practical issues related to the use of the SD
technique taught to and learnt by students in an accounting information system course. The SD
techniques used in this study are system flowchart, data flow diagram, entity-relationship
diagram, resource-event-agent, process maps, and Unified Modeling Language. Respondents
are students. The results include Systems Diagrams employed and prepared for students. The
findings in this research also provide a descriptive analysis and Pearson chi-square test. The
results reveal that SD techniques are most popular for teaching to students and are important
for students in their learning of an accounting information system course. This study is useful
to and supports students in their learning.
Keywords : Teaching and Learning; system diagram technique; system diagram; AIS;
ABSTRACT
This research discusses the theoretical and practical issues related to the use of the SD
technique taught to and learnt by students in an accounting information system course. The SD
techniques used in this study are system flowchart, data flow diagram, entity-relationship
diagram, resource-event-agent, process maps, and Unified Modeling Language. Respondents
are students. The results include Systems Diagrams employed and prepared for students. The
findings in this research also provide a descriptive analysis and Pearson chi-square test. The
results reveal that SD techniques are most popular for teaching to students and are important
for students in their learning of an accounting information system course. This study is useful
to and supports students in their learning.
Keywords : Teaching and Learning; system diagram technique; system diagram; AIS;
INTRODUCTION
In this study, I make further developments on my prior research paper entitled System
Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global
Environment and Course Learning. System Diagrams (SD) are an integral component of
system documentation and have become increasingly important in response to heightened
awareness surrounding process improvement and documentation as well as compliance
concerns with legislation such as the Sarbanes-Oxley Act (Bradford et al.2007). The prior
research of Marianne Bradford, Sandra B. Richtermeyer, and Douglas F. Roberts System
Diagramming Techniques: An Analysis of Methods Used in Accounting Education and
Practice (2007) is also used as a basis in this study.
Thus, the major purposes of this study are using system diagram developed by instructor
to: (1) teach students and ask them to prepare system diagrams (SD) and develop accounting
information systems (AIS); (2) investigate how students learn in accounting and accounting
information system major courses. System diagram techniques used in this study include:
system flowcharts (SFC), data flow diagrams (DFD), entity-relationship (E-R) diagrams,
resource-event-agent (REA) models, and Unified Modeling Language (UML). These various
system diagram techniques are taken from many well-established accounting information
system and information system textbooks, including Enterprise Information Systems (2005) by
Dunn, Cherrington and Hollander; Information System Development (2006), 4th edition by
Avison and Fitzgerald; Accounting Information Systems (2008), 10th edition by Bagranoff,
Simkin and Strand; Accounting Information Systems (2008) by Hurt; Accounting Information
Systems (2008) by Hall; Accounting Information Systems (2008), 7th edition by Gelinas, and
Dull; Accounting Information Systems (2009), 11th edition by Romney and Steinbart;
Accounting Information Systems (2006) by Rama and Jones.
OVERVIEW
System Diagram Techniques
In the work of Bradford et al. (2007), SD can play a vital role in documentation by
graphically depicting internal controls, data flow, and information flow related to key
processes that support organization. System diagrams (SD) are an integral component of
system documentation and have become increasingly important in response to the heightened
awareness surrounding process improvement and documentation as well as compliance
concerns with legislation such as the Sarbanes-Oxley ACT. SD is also an important concept in
accounting information systems. This study examines SD commonly included in accounting
curricula and compares these methods with those used by accounting practitioners. The SDs
included in the study are system flowcharts, entity-relationship diagrams, data flow diagrams,
resource-event-agent models, process maps, and Unified Modeling Language.
In this study, students develop a business process diagram to understand the business
situation and create database queries to detect billing discrepancies and manage costs for
corporate cell phone service (Borthick and Jones 2007). This paper describes a unique learning
outcome process for the assessment of an undergraduate course in AIS. The author first frames
the importance of assessment for motivating faculties to foster continuous improvement in
student learning (Diagle et al.2007). Although the databases are supplied in the form of
Microsoft Access files, the simulation can be worked with any database query tool. The
simulation helps learners develop their capabilities for designing audit objectives and
procedures for testing system development and for querying databases (Borthick and Bowen
2008). The simulation, workable with a database query tool or audit software, is appropriate
for students with querying proficiency and audit procedure design capability (Borthick and
Curtis 2008).
This data model, the process model, the role-process links, and the reports were used to
estimate the front-end costs and cost changes associated with the new system. The process
model indicated that the sales call process would change. Separate data diagrams were
constructed for building into a single diagram. Process diagrams specified activities and linked
them to the data. The process model output of the system analysis did point out certain
improvements in internal efficiencies. System analysis proved to be useful in identifying these
maintenance costs, since the consumption of paper and wireless services could be better
estimated once the data and process models were created (Bajaj, Bradley, and Cravens 2008).
The rules established by Elmasri and Navithe (2003) were followed to translate the
generalization-specification hierarchies in the semantic model to the traditional relation
schema. Figure 3 shows the Extended Entity-Relation (EER) semantic model of the database
accounting system. Using this EER model, objects and relational schemas were then
constructed, each in third normal form (3NF) (Bowen and Debreceny 2005). Students develop
and use database queries to analyze the possible causes of potential budget overrun. Students
query a Microsoft Access database with tables showing sales of PCs (Borthick and Jones
2005). Appendix B provides an example of the fill-in-the-blank assignment and suggested
flowchart solution. Similarly, the instructor can also expand the concepts in this role-play by
creating a data flow diagram (DFD) or a resource-event-agent (REA) assignment (Hayes and
Reynolds 2005). Systems issues include organizational approaches to system implementation
and business process analysis. This case is appropriate for use in either undergraduate or
graduate Accounting Information Systems courses (Bradford and Fisher 2005)
This paper examines the development and use of the EDGAR Extraction System
(EES), a customized automated system that extracts relevant information about employee
stock options from financial statement disclosure notes on the EDGAR database (Conlon and
Grant 2006). Present accounting data models such as the REA model merely focus on the
modeling of static accounting phenomena. Therefore, new object-oriented models have been
presented (Verdaasdonk 2003). Historically, accounting education has focused on traditional
SD methods such as systems flowcharts and DFDs. In the more recent past, various types of
SD methods, such as process maps, REA models and UML, have emerged in practice, but
these techniques have been slow to find their way into accounting curricula (Bradford et
al.2007). Accountants can use many different types of logic charts to trace the flow of
accounting data through an AIS. System flowcharts and DFDs are the two most popular
techniques. System flowcharts usually focus on the electronic flows of data in computerized
AISs. Other examples of documentation aids include process maps, data flow diagrams,
program flowcharts and decision tables (Bagranoff et al.2008).
Based on studies of AIS and other textbooks with reviews of some researches, this
study is based on the following types of SD Techniques: (1) system flowcharts (SFC); (2) data
flow diagrams (DFD); (3) entity-relationship (E-R) diagrams; (4) REA models; (5) process
maps; (6) United Modeling Language (UML) diagrams. The following is a description of each
of the SD techniques included in this study.
System flowcharts
The SFC documents the flow of data through a companys computerized system. It
identifies sources of data, the places where data are temporarily stored, and the outputs
through which processed data appear (Bagranoff et al.2007). SFC represents a system that
includes both manual and computer processes and portrays the computer aspects of a system.
It depicts the relationships between input (source) data, transaction files, computer programs,
master files, and output reports produced by the system. SFC also describes the type of media
being used in the system such as magnetic tape, magnetic disk, and terminal (Hall 2008),
giving the user a big picture look at an information system. SFC combines all of these
resources with their related business processes (Hurt 2008). It depicts the sequence of
activities performed as the business events flow through the process (Gelinas and Dull 2008).
System flowcharts are used to graphically document an information system (Dunn et al. 2005).
In sum, SFCs are an important systems analysis, design, and evaluation tool (Romney and
Steinbart 2009).
various entities being modeled and the important relationships among them (Romney and
Steinbart 2009). E-R diagrams depict the users data model. Entities in E-R diagrams are of
one class while entities in an REA diagram are divided into three classes (resources, events,
and agents) (Hall 2008).
Resource-Event-Agent
This study follows the REA model, an innovative approach to teaching information
systems, developed by Bill McCarthy of Michigan State University. The REA model is the
framework for analyzing the relationships among an organizations critical resources, events,
and agents. Students will benefit from this theoretical foundation for enterprise systems
because it provides a glimpse of what is possible in enterprise systems yet also permits
comparison to existing systems. This study encourages students to apply the object patterns
(things and relationships between them) and script patterns (logical sequences of events) that
make up the REA enterprise ontology to help them understand enterprises and transaction
cycles/business processes (Dunn et al. 2005). McCarthy proposed a generalized model for
accounting systems after analyzing many accounting transactions and identifying the
common features of the transactions. McCarthy and Geerts have further developed
the constructs of the original model to form an enterprise domain ontology. This ontology
is called the REA Enterprise Ontology because three of the principle constructs are
resources, events, and agents. Entity-relationship modeling has been the most commonly
used tool for presenting REA business process level patterns. (Dunn et al. 2005).
Church, and Smith (2007) propose in An extension of the REA framework to support
balance scorecard information requirements extensions to the REA framework to encompass
the information requirements of the balanced scorecard and other management systems that
incorporate non-financial measures. The REA conceptual accounting framework was designed
to describe the information architecture related to an organizations economic activity (e.g.,
McCarthy 1982; Dunn et al. 2005). Gerard (2005) uses the REA pattern as an example of a
domain-specific pattern that can be encoded as a knowledge structure for the conceptual
modeling of AIS, and tests its effects on the accuracy of conceptual modeling in a familiar
business setting. Results suggest it is insufficient to know only a conceptual modeling notation
because structured knowledge of domain-specific patterns reduces design errors.
Verdaasdonk, (2003) suggests in An object-oriented model for Ex Ante accounting
information that present accounting data models such as the REA model merely focus on the
modeling of static accounting phenomena. A new object-oriented model is presented that
enables the use of ex ante accounting data for this purpose. Geerts and McCarthy (2006) put
forward the REA enterprise model as a widely accepted framework for the design of the
accountability infrastructure of enterprise information systems. Several techniques are
available for documenting business processes. This study follows the REA model, an
innovative approach to teaching information systems, developed by Bill McCarthy of
Michigan State University. The REA model is the framework for analyzing the relationships
among an organizations critical resources, events, and agents. This study encourages students
to apply the object patterns (things and relationships between them) and script patterns (logical
sequences of events) that make up the REA enterprise ontology to help them understand
enterprises and transaction cycles/business processes (Dunn et al. 2005).
Process Maps
In the work of Bradford et al. (2007), process maps is an SD technique developed by
General Electric in the 1980s and used by many organizations to document, analyze,
streamline, and redesign their business activities (Hunt 1996). Process maps are often used to
show how work is currently accomplished in an organization and how it could be improved
(Bradford et al. 2001). They show the specific combination of functions, steps, inputs, and
outputs that an organization employs to provide value to its customers (Damelio 1996).
Process maps document business processes in easy-to-follow logic diagrams. Internal and
external auditors can use process maps to help them see how a department or division
operates, assist them in documenting what they have learned, help them identify internal
control weaknesses or problems in existing operations, be used as training aids, and help them
study business processes and redesign them for greater productivity. Accountants and
managers can use this tool to help them describe current processes to others.
Unified-Modeling Language
In this study, research also focuses on the UML activity diagram which plays the role of
a map in understanding business processes by showing the sequence of activities in the
process. A business process is a sequence of activities performed by a business for acquiring,
producing, and selling goods and services. Accountants and others have an interest in
modeling business processes and several models have been developed. Accountants find it
useful to view a companys business processes in terms of its transaction cycles, which group
related events that typically occur in a particular sequence. Events are activities that happen at
a particular point in time (Rama/Jones 2006). UML is a language used for specifying,
visualizing, constructing, and documenting an information system. It was developed as a tool
for object-oriented analysis and designed by Grady Booch, Jim Rumbaugh, and Ivar Jacobson.
This language provides an inventory of diagrams for documenting business processes and
information systems (Rama/Jones 2006). This study also organizes activity diagrams into two
types: the overview diagram and the detailed diagram. The overview diagram presents a high-
level view of business processes by documenting the key events, the sequence of these events,
and the information flows among these events while the detailed diagram provides a more
detailed representation of the activities associated with one or two events shown on the
overview diagram. The researcher organizes activity diagrams into overview and detailed
diagrams as this approach has been found to be useful in documenting and analyzing internal
control. In this study, the focus is placed on both of them. UML can be used to model AIS.
The purpose of this research is to provide students in the Accounting Information Systems
courses with experience in developing the possibility that organizations will gain competitive
advantages with new AIS. This research paper requires students to understand the concept of
system diagram used to develop an AIS of a business. This paper can be used in most AIS
classes. Based on this paper, students will be able to prepare and understand system diagram.
METHODOLOGY
System diagram technique models
Figure 1 shows a types of SD technique model: SD technique model conceptual
foundation (AIS textbooks 2008-2009) and SD technique model taken and learnt by students
in an Accounting Information System major course (Supattra 2010). See Figure 1.
HYPOTHESIS DEVELOPMENT
A major purpose of this study is to use business process data captured from business
enterprises with a system diagramming technique to prepare a system diagram of business
process presenting the development of an accounting information system. With this diagram, I
teach students while they learn and understand how important a system diagram is. After that, I
assign a real world project to each group of students. In this study, students develop a business
process diagram to understand the business situation and create AIS with database queries.
Based on this objective, the researcher is interested in whether Teaching and Learning in the
AIS course is consistent with the system diagram technique used in preparing the business
processes and system diagram. Also, based on the SD technique used in the researchers first
study, the researcher is also interested in using it to teach her students in four major courses in
which the SD technique is used: (1) AIS development; (2) AIS; (3) MIS; (4) database course.
Thus, the following hypotheses (H1) have been developed:
The data captured from the questionnaires is used to develop an AIS. See Figures 2.1-
2.6.
Thus, students can learn how to use the SD technique to develop SD and AIS from
Figures 2.1-2.6. Students in this study came from four major areas: (1) Masters of
Accounting (M.ACC), (2) Masters of Accounting Information Systems (M.AIS), (3)
Bachelors of Accounting (B.ACC), and (4) Bachelors of Accounting Information Systems
(B.AIS).
Research Administration
Preparation before class
The class should be conducted in a computer classroom so students can view the
framework of system diagrams, and all other documentations that were used. The files should
be placed on the server (network) before class. Students will have hardcopies and screen prints
of the design views for all figures.
Role of Instructor
The instructor should take an active role in preparing students for the problem solving
process. During the problem solving process, I walked around the classroom observing,
providing feedback to students who needed assistance, answering difficult question, and
encouraging students to work on the questionnaire.
Expanding Study
Require the students to develop action plans that include a type of business, vision and
mission statements, objectives, a type of business transaction cycle, development of SD, and
AIS. This class will not ask student to design the structures of a database. Some professor may
choose to add database to the class requirements.
Assessment
This research was evaluated by the M.ACC and the B.ACC program students
registered in the accounting information systems or in the accounting information systems
development and Implementation courses. The assessments are presented in the appendixes
which show the questions and responses given by the forty seven students in the class.
CONCLUSION
This research was developed to support classes studying accounting information
systems. The objective of the research is to demonstrate the role of system diagram technique
in developing SD and an AIS in business. The required primary learning objectives will aid
students in gaining a better insight into the role of system diagram technique in developing SD
and an AIS in business. Students will be able to: (1) describe the role of system diagram
technique in developing SD and an AIS in business; (2) use system diagram technique to
develop SD and an AIS in business; (3) understand the concept of system diagram and an AIS
both across business functions and across boundaries; (4) describe aspects of SD and an AIS as
tools for organizations to gain a competitive advantage.
The major purposes of this study are using system diagram technique to: (1) teach
students and let them to prepare system diagrams (SD) and develop accounting information
systems (AIS); (2) investigate how students learn in accounting and accounting information
system major courses. System diagram techniques used in this study include: system
flowcharts (SFC), data flow diagrams (DFD), entity-relationship (E-R) diagrams, resource-
event-agent (REA) models, and Unified Modeling Language (UML). These various system
diagram techniques are taken from many well-established accounting information system and
information system textbooks. This research includes Systems Diagrams employed and
prepared for students. Respondents are students. This study is useful to and supports students
in their learning.
REFERENCES
American Accounting Association (AAA). (2006). Issues in Accounting Education.
Sarasota, FL: American Accounting Association.
American Accounting Association (AAA). (2007). Journal of Information Systems.
Sarasota, FL: American Accounting Association.
American Accounting Association (AAA). (2006). Journal of Information Systems.
Sarasota, FL: American Accounting Association.
American Accounting Association (AAA). (2005). Issues in Accounting education.
Sarasota, FL : American Accounting Association.
American Accounting Association (AAA). (2005). Journal of Information Systems.
Sarasota, FL: American Accounting Association.
American Accounting Association(AAA). (2004). Issues in Accounting Education.
sarasota, FL : American Accounting Association.
American Accounting Association(AAA). (2004). Journal of Information Systems.
Sarasota, FL : American Accounting Association.
Ashkanasy, N., Bowen, P. L., Rohde, F. H., & Wu, C. Y. A. (2007). The Effects of
User Characteristics on Query Performance in the Presence of Information Request
Ambiguity. Journal of Information Systems, (Spring), 37-51.
Bagranoff, N. A., Norman C. S., & Simkin, M. G. (2008). Accounting Information
Systems. New York, NY: John Wiley &. Sons.
Bagranoff, N. A., & Brewer, P. C. (2003). PMB Investments: An Enterprise System
Implementation. Journal of Information Systems, (Spring), 85-106.
Bajaj, A., Bradley, W. E., & Cravens, K. S. (2008). SAAS: Integrating Systems
Analysis with Accounting and Strategy for Ex Ante Evaluation of IS
Investments. Journal of Information Systems, (Spring), 97-124.
Booth, W. C., Columb, G. G., & Williams, J. M. (1995). The craft of research.
Chicago, IL : University of Chicago Press.
Borthick, A. F., & Jones, D. R. (2005). Analyzing a Potential Warranty Call Center
Budget Overrun: Using Database Queries to Solve Business Problems. Journal of
Information Systems, (Spring), 97-111.
Borthick, A. F., & Jones, D. R. (2007). Creating a Business Process Diagram and
Database Queries to Detect Billing Errors and Analyze Calling Patterns for Cell
Phone Service. Journal of Information Systems, (Spring), 107-122.
Borthick, A. F., & Curtis, M. B. (2008). Due Diligence on Fast-Fashion Inventory
through Data Querying. Journal of Information Systems, (Spring), 77-93.
Borthick, A. F., & Bowen, P. L. (2008). Auditing System Development: Constructing
APPENDIXES
Part I Survey of system diagram technique-based business process/event data used to
develop SD and AIS
6. Do you agree that SD technique has impact on the development of SD and AIS in
your organization?
. Yes
. No
7. What SD technique do you mostly use to develop SD and AIS in your organization?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
8. What type of SD and AIS do you develop by using the SD technique mentioned in
Question 6?
. Flow of operations
. Flow of data and information
. Relationship of entities
. Relationship of resource-event-agent
. Flow of processes
. UML activity diagram
9. What SD technique do you use to present the flow of operations in developing SD
and AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
10. What SD technique do you use to present the flow of data and information in
developing SD and AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
11. What SD technique do you use to present the relationship of entities in developing
SD and AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
12. What SD technique do you use to present the relationship of Resource-Event-Agent
(REA) in developing SD and AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
13. What SD technique do you use to present the flow of processes in developing SD and
AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
14. What SD technique do you use to present the UML activity diagram in developing
SD and AIS?
. System flowchart (SFC)
. Data flow diagram (DFD)
. Entity-Relationship (E-R) diagram
. Resource-Event-Agent (REA)
. Process Maps
. Unified-Modeling-Language (UML)
15. Do you as a student agree that SD technique is important in learning your courses?
. Yes
. No
16. What was your educational level when you first used SD technique to develop SD
and AIS?
. Masters in Accounting (M.ACC)
. Masters in Information System (M.IS)
. Bachelors in Accounting (B.ACC)
. Bachelors in Information Systems (B.IS)
17. What SD technique do you as a student mostly use to develop SD and AIS in your
courses?
. System Flowchart (SFC)
. Data Flow Diagram (DFD)
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or small
degree degree slight degree
degree degree
Respondent
student - - - - - -
20. The degree of relationship between the use of DFD and respondents (1=to a
very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a
good degree, 5=to a greater degree.
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or small
degree degree slight degree
degree degree
Respondent
student - - - - - -
21. The degree of relationship between the use of E-R diagram and respondents (1=to a
very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good
degree, 5=to a greater degree.
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or small
degree degree slight degree
degree degree
Respondent
student - - - - - -
22. The degree of relationship between the use of REA and respondents (1=to a
very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a
good degree, 5=to a greater degree.
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or a small
degree degree slight degree
degree degree
Respondent
student - - - - - -
23. The degree of relationship between the use of Process Maps (PM) and respondents
(1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a
good degree, 5=to a greater degree.
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or a small
degree degree slight degree
degree degree
Respondent
student - - - - - -
24. The degree of relationship between the use of UML and respondents (1=to a
very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a
good degree, 5=to a greater degree.
Degree of
relationship
to a to no large
to a good to a slight to a very
n greater or a small
degree degree slight degree
degree degree
Respondent
student - - - - - -
Student Questionnaire
Students Major:
For each of the following, place on X on each line. SA is strongly agree, A is agree,
and NAD is neither agree nor disagree. D is disagree, and SD is strongly disagree.
Table 1: Summary of System Diagram Techniques used in AIS Textbooks (AIS Textbook
from Authors 2005-2009)
Courses System Diagram Textbooks Authors
Techniques
AIS System Flowchart AIS (2008) 10th edition Bagranoff, Simkin, Strand
MIS AIS (2008) Hurt
AIS Development AIS (2008) Hall
Database AIS (2008) 7th edition Gelinas and Dull
AIS (2009) 11th edition Romney and Steinbart
AIS Process Map AIS (2008) 10th edition Bagranoff, Simkin, Strand
_____________________________________________________________________
_____________________________________________________________________
Flow of operations *
Relationship of entities *
Relationship of resource-event-agent *
Flow of processes *
_____________________________________________________________________
SD techniques Percentage
. SFC 30
. DFD 30
. E-RD 20
. REA 10
. Process Map 1
. UML 9
_____________________________________________________________________
Course learning
_____________________________________________________________________
Table 8 : The degree of relationship between the use of SFC and respondents (1=to a very
slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to
a greater degree)
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
_____________________________________________________________________
Table 9: The degree of relationship between the use of DFD and respondents (1=to a very
slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to
a greater degree)
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
_____________________________________________________________________
Table 10 : The degree of relationship between the use of E-R diagram and respondents
(1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good
degree, 5=to a greater degree)
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
student 200 50 50 50 30 20
Table 11: The degree of relationship between the use of REA and respondents (1=to a very
slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a
greater degree)
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
student 200 20 30 50 50 50
_____________________________________________________________________
Table 12 : The degree of relationship between the use of Process Maps (PM)
and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small
degree, 4= to a good degree, 5=to a greater degree
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
student 200 10 20 30 60 80
_____________________________________________________________________
Table 13 : The degree of relationship between the use of UML and respondents (1=to a
very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree,
5=to a greater degree)
Degree of
relationship
to no
to a to a to a very
to a good large or
n greater slight slight
degree small
degree degree degree
degree
Respondent
student 200 10 20 30 70 70
Table 18 : Chi-square Test between the use of Process Map and respondents
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