The Effects on End-User Query Performance of Incorporating Object-Oriented Abstractions in Database Accounting Systems

Debreceny, Roger S. and Bowen, Paul L. (2005) The Effects on End-User Query Performance of Incorporating Object-Oriented Abstractions in Database Accounting Systems. Journal of Information Systems, 19 1: 43-74. doi:10.2308/jis.2005.19.1.43


Author Debreceny, Roger S.
Bowen, Paul L.
Title The Effects on End-User Query Performance of Incorporating Object-Oriented Abstractions in Database Accounting Systems
Journal name Journal of Information Systems   Check publisher's open access policy
ISSN 0888-7985
1558-7959
Publication date 2005
Sub-type Article (original research)
DOI 10.2308/jis.2005.19.1.43
Volume 19
Issue 1
Start page 43
End page 74
Total pages 32
Place of publication Sarasota, Fla.
Publisher American Accounting Association
Language eng
Subject 150301 Business Information Management (incl. Records, Knowledge and Information Management, and Intelligence)
1503 Business and Management
Abstract Object-oriented (OO) advocates assert that concepts such as generalization-specialization hierarchies (GSHs) and abstract data types (ADTs) make information systems more usable by increasing the level of abstraction of the data structure. This study analyzes the effects of GSHs and ADTs on the performance of end-users of accounting information systems. Two groups of experimental participants interactively developed Structured Query Language (SQL) queries to answer ten business questions. The control group (n = 28) used data stored in a traditional relational schema. The experimental group (n = 31) used the same data stored in an OO schema that included GSHs and ADTs. Both schemas implemented the same database accounting model of the sales cycle of a hypothetical company. Participants using the higher abstraction (OO) schema with GSHs and ADTs made fewer semantic errors than did participants using the traditional relational schema. The OO participants also required less time to formulate their queries. These results have several important implications. First, relational database vendors should continue, if not accelerate, their efforts to incorporate OO features such as GSHs and ADTs into their database systems. Second, users of accounting information systems need to improve their understanding of the implications of various data structures on their interactive queries. Third, research should investigate the effects of other abstraction mechanisms, including classification/instantiation and aggregation/decomposition, on query performance. ©2005 American Accounting Association
Keyword Business
Business management
Object-Oriented Abstractions
Database Accounting Systems
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collections: Excellence in Research Australia (ERA) - Collection
UQ Business School Publications
 
Versions
Version Filter Type
Citation counts: Google Scholar Search Google Scholar
Created: Thu, 01 Jun 2006, 02:40:43 EST