second international research symposium on accounting
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8/13/2019 Second International Research Symposium on Accounting
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8/13/2019 Second International Research Symposium on Accounting
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BBB-Online seal. There was no significant difference between the purchasing behavior
involving sites with the BBB-Online and sites without a seal.Bowen and Rohde extend a previous study to gain additional evidence on querying with
first normal form versus third normal form databases in Further Evidence of the Effects of
Normalization on End User Query Errors: An Experimental Evaluation. They report results
of an experiment in which participants formulated queries based on 1NF and 3NF database
tables. Results confirm earlier research findings that end users are more accurate in querying
1NF data structures than in querying 3NF data structures. The prior research is extended to
reveal that the differences in accuracy are driven by differences in attribute selection, table
selection, and row restriction clauses within the queries. They also examined user confidence
in the accuracy of their queries and observed that increased accuracy was not accompanied by
increased confidence.These three diverse papers reflect the diversity of the field of accounting information
systems. We sincerely appreciate the authors and the reviewers, who worked feverishly to put
each paper through three rounds of rigorous review. We also appreciate the feedback from the
discussants and audience participants at the Second IRSAIS who helped the authors improve
these papers. We believe all three papers are well written, interesting, and raise important
questions to be addressed in future research. We hope you enjoy them as much as we have!
Cheryl L. Dunn*Department of Accounting
Florida State University
Tallahassee, FL 32306-1110, USA
E-mail address:[email protected]
Severin V. Grabski
Michigan State University, USA
* Corresponding author. Tel.: +1-850-644-7878.
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