second international research symposium on accounting

Upload: ahmed-khalaf

Post on 04-Jun-2018

214 views

Category:

Documents


0 download

TRANSCRIPT

  • 8/13/2019 Second International Research Symposium on Accounting

    1/2

  • 8/13/2019 Second International Research Symposium on Accounting

    2/2

    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.

    Editorial202