{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,26]],"date-time":"2025-10-26T13:48:21Z","timestamp":1761486501226},"reference-count":20,"publisher":"Elsevier BV","issue":"2","license":[{"start":{"date-parts":[[2000,9,1]],"date-time":"2000-09-01T00:00:00Z","timestamp":967766400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["International Journal of Accounting Information Systems"],"published-print":{"date-parts":[[2000,9]]},"DOI":"10.1016\/s1467-0895(00)00004-x","type":"journal-article","created":{"date-parts":[[2002,7,25]],"date-time":"2002-07-25T03:18:25Z","timestamp":1027567105000},"page":"79-87","source":"Crossref","is-referenced-by-count":24,"title":["Perceived semantic expressiveness of accounting systems and task accuracy effects"],"prefix":"10.1016","volume":"1","author":[{"given":"Cheryl L","family":"Dunn","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Severin V","family":"Grabski","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/S1467-0895(00)00004-X_BIB1","series-title":"Data base management","article-title":"Data semantics","author":"Abrial","year":"1974"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB2","first-page":"28","article-title":"Reengineer your accounting, the IBM way","volume":"8","author":"Andros","year":"1992","journal-title":"Financ Exec"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB3","series-title":"On conceptual modeling","article-title":"On the development of data models","author":"Brodie","year":"1984"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB4","doi-asserted-by":"crossref","first-page":"7","DOI":"10.2308\/jis.1999.13.1.7","article-title":"The research pyramid","volume":"13","author":"David","year":"1999","journal-title":"J Inform Syst"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB5","doi-asserted-by":"crossref","first-page":"707","DOI":"10.2466\/pms.1983.56.3.707","article-title":"Group Embedded-Figures Test","volume":"56","author":"DeSanctis","year":"1983","journal-title":"Perceptual and Motor Skills"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB6","unstructured":"Dunn CL. An investigation of abstraction in events-based accounting systems. Unpublished doctoral dissertation, Michigan State University, 1994."},{"key":"10.1016\/S1467-0895(00)00004-X_BIB7","unstructured":"Dunn CL, Grabski, SV. Cognitive fit and a comparison of two accounting models. Paper presented to the American Accounting Association national meeting, Dallas, TX. August, 1997."},{"key":"10.1016\/S1467-0895(00)00004-X_BIB8","first-page":"65","article-title":"The effect of field dependence on conceptual modeling performance","volume":"6","author":"Dunn","year":"1998","journal-title":"Adv Account Inform Syst"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB9","first-page":"31","article-title":"The REA accounting model","volume":"11","author":"Dunn","year":"1997","journal-title":"J Inform Syst"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB10","unstructured":"Geerts GL, McCarthy WE. The economic and strategic structure of REA accounting systems. Paper presented to the 300th Anniversary Program, Martin Luther University, Halle-Wittenberg, Germany. September 1994."},{"key":"10.1016\/S1467-0895(00)00004-X_BIB11","first-page":"61","article-title":"Integrating accounting and manufacturing information systems","volume":"8","author":"Grabski","year":"1994","journal-title":"J Inform Syst"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB12","doi-asserted-by":"crossref","first-page":"351","DOI":"10.1145\/319587.319588","article-title":"Database description with SDM","volume":"6","author":"Hammer","year":"1981","journal-title":"ACM Trans Database Syst"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB13","series-title":"Accounting, information technology, and business solutions","author":"Hollander","year":"1996"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB14","doi-asserted-by":"crossref","first-page":"257","DOI":"10.1016\/0020-7373(89)90007-2","article-title":"The effects of relational and entity-relationship data models on query performance of end users","volume":"31","author":"Jih","year":"1989","journal-title":"Int J Man-Mach Stud"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB15","doi-asserted-by":"crossref","first-page":"425","DOI":"10.1016\/0361-3682(93)90040-D","article-title":"Determinants of judgment performance in accounting settings","volume":"18","author":"Libby","year":"1993","journal-title":"Account Org Soc"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB16","first-page":"554","article-title":"The REA accounting model","volume":"57","author":"McCarthy","year":"1982","journal-title":"Account Rev"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB17","series-title":"Encyclopedia of accounting systems","author":"Pescow","year":"1976"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB18","unstructured":"Romney MB, Steinbart PJ, Cushing BE. 1997. Accounting information systems (Seventh edition). Reading: Addison-Wesley, 1997."},{"key":"10.1016\/S1467-0895(00)00004-X_BIB19","doi-asserted-by":"crossref","first-page":"219","DOI":"10.1111\/j.1540-5915.1991.tb00344.x","article-title":"Cognitive fit","volume":"22","author":"Vessey","year":"1991","journal-title":"Decision Sciences"},{"key":"10.1016\/S1467-0895(00)00004-X_BIB20","series-title":"A manual for the Embedded Figures Test","author":"Witkin","year":"1971"}],"container-title":["International Journal of Accounting Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S146708950000004X?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S146708950000004X?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,5,6]],"date-time":"2019-05-06T11:27:29Z","timestamp":1557142049000},"score":1,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S146708950000004X"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2000,9]]},"references-count":20,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2000,9]]}},"alternative-id":["S146708950000004X"],"URL":"https:\/\/doi.org\/10.1016\/s1467-0895(00)00004-x","relation":{},"ISSN":["1467-0895"],"issn-type":[{"value":"1467-0895","type":"print"}],"subject":[],"published":{"date-parts":[[2000,9]]}}}