Read out

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 

Loca­tion: D2.2.094 

Abstract 

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.

Bio

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.



Back to overview