A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology: The development of revenue cycle in accounting information system

Research output: Chapter in Book/Report/Conference proceedingConference contribution

1 Citation (Scopus)

Abstract

REA modeling technique is very important in generating a well-structured database which will be able to affect the performance of any accounting information system. The author has implemented quantitative analysis by generating mathematical algorithms to compare efficiency between conventional and Agent Centric REA Modeling. However, most of the end users do not really understand the representation of mathematical algorithms. Hence, agent derivation mathematical algorithms have been converted into a simulation tool which plays a vital role in performing qualitative analysis, which involves the analysis towards agent centric simulation system's usability from users' perspective. The amount of 20 third year students from department of Science and System Management, Fakulti Teknologi dan Sains Maklumat (FTSM), Universiti Kebangsaan Malaysia were chosen randomly as qualitative comparison's sample, based upon their knowledges in REA modeling. Respondents will be asked to test both system prototypes translated from event approach and agent approach. Results towards mathematical formulas' simulation test shows that the total amount of redundant entity nodes generated by using conventional REA modeling technique always higher than the suggested methodology which proposes agent approach. Besides that, in the aspects of qualitative comparison, results clearly shows that 100% of the sample agreed that the prototype system was which translated from agent approach is able to generate final output faster and more accurate, besides requiring the minimum modeling steps. In addition, agent approach translated system prototype provides the maximum and optimum level of users' comfort; satisfaction and ability to increase REA modeling know ledges for the system's users.

Original languageEnglish
Title of host publication2011 International Conference on Information Technology and Multimedia
Subtitle of host publication"Ubiquitous ICT for Sustainable and Green Living", ICIM 2011
DOIs
Publication statusPublished - 01 Dec 2011
Event2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011 - Kajang, Malaysia
Duration: 14 Nov 201116 Nov 2011

Publication series

Name2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011

Other

Other2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011
CountryMalaysia
CityKajang
Period14/11/1116/11/11

Fingerprint

Information systems
Students
Chemical analysis

All Science Journal Classification (ASJC) codes

  • Computer Graphics and Computer-Aided Design
  • Human-Computer Interaction
  • Information Systems
  • Software

Cite this

Ming, L. L. (2011). A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology: The development of revenue cycle in accounting information system. In 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011 [6122728] (2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011). https://doi.org/10.1109/ICIMU.2011.6122728
Ming, Low Loi. / A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology : The development of revenue cycle in accounting information system. 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011. 2011. (2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011).
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title = "A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology: The development of revenue cycle in accounting information system",
abstract = "REA modeling technique is very important in generating a well-structured database which will be able to affect the performance of any accounting information system. The author has implemented quantitative analysis by generating mathematical algorithms to compare efficiency between conventional and Agent Centric REA Modeling. However, most of the end users do not really understand the representation of mathematical algorithms. Hence, agent derivation mathematical algorithms have been converted into a simulation tool which plays a vital role in performing qualitative analysis, which involves the analysis towards agent centric simulation system's usability from users' perspective. The amount of 20 third year students from department of Science and System Management, Fakulti Teknologi dan Sains Maklumat (FTSM), Universiti Kebangsaan Malaysia were chosen randomly as qualitative comparison's sample, based upon their knowledges in REA modeling. Respondents will be asked to test both system prototypes translated from event approach and agent approach. Results towards mathematical formulas' simulation test shows that the total amount of redundant entity nodes generated by using conventional REA modeling technique always higher than the suggested methodology which proposes agent approach. Besides that, in the aspects of qualitative comparison, results clearly shows that 100{\%} of the sample agreed that the prototype system was which translated from agent approach is able to generate final output faster and more accurate, besides requiring the minimum modeling steps. In addition, agent approach translated system prototype provides the maximum and optimum level of users' comfort; satisfaction and ability to increase REA modeling know ledges for the system's users.",
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Ming, LL 2011, A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology: The development of revenue cycle in accounting information system. in 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011., 6122728, 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011, 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011, Kajang, Malaysia, 14/11/11. https://doi.org/10.1109/ICIMU.2011.6122728

A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology : The development of revenue cycle in accounting information system. / Ming, Low Loi.

2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011. 2011. 6122728 (2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011).

Research output: Chapter in Book/Report/Conference proceedingConference contribution

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Ming LL. A simulation tool to evaluate the usability of agent centric Resource-Event-Agent (REA) database modeling methodology: The development of revenue cycle in accounting information system. In 2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011. 2011. 6122728. (2011 International Conference on Information Technology and Multimedia: "Ubiquitous ICT for Sustainable and Green Living", ICIM 2011). https://doi.org/10.1109/ICIMU.2011.6122728