Guest Talk: The Effect of Risk Representation in Business Process Models on Analytical and Intuitive Processing
Dr. Tyge Kummer
Date/Time: 10.01.2018, 12:00
The management of internal control systems makes increasingly use of business process models in order to support different tasks that are associated with risk assessment. To this end, different risk extensions have been proposed for business process models with the aim to obtain better understanding performance by auditors and information systems analysts. Up until now, it is unclear which representational alternatives should be preferred for such extensions. This includes risk and control depiction as well as the extension mechanism. In this paper, we develop a theoretical argument based on dual-process theories of information processing that explains why certain representational alternatives have an impact on both analytical and intuitive processing. We test our hypotheses by the help of a controlled experiment with undergraduate accounting students (N=125). Our results emphasize that visual representation has not only an effect on analytical processing, but also on intuitive cognitive processes such as exemplified by risk perception. This has strong implications for information systems research, which has focused solely on analytical processing of conceptual models.
Dr. Tyge-F. Kummer is a Senior Lecturer at the Griffith Business School, Griffith University, Australia. His research interests include usage behaviour of information systems, fraud prevention, business process management, and cross-cultural studies. He has published in journals including DSS, I&M, CAIS, and BISE as well as conference proceedings such as ICIS and ECIS.
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