Process Mining: A New Research Methodology for AIS

16 Pages Posted: 24 Jan 2011

See all articles by Michael Alles

Michael Alles

Rutgers Business School

Mieke Julie Jans

Hasselt University

Miklos A. Vasarhelyi

Rutgers Business School

Date Written: January 16, 2011

Abstract

Process mining is the systematic analysis of the information contained in an event log, which is a data set constructed from the information recorded in modern IT systems. That data consists of both information entered by users, and meta-information about that transaction, such as data stamps and user identity. Critically, meta-information is automatically recorded by the system, beyond the control of the user to manipulate or prevent recording, which makes event logs valuable control tools. Moreover, event log data are so rich that numerous modes of analysis can be conducted on it, yielding many different insights into underlying business processes. Process mining has been widely researched in computer science and management science, as well as adopted in industry with the support of leading high tech companies. This paper provides AIS researchers with an introduction to process mining, a primer on how it is undertaken, and a discussion on why it can add value to both accounting research and practice.

Keywords: Event logs, process mining, AIS research methods

Suggested Citation

Alles, Michael Gamini and Jans, Mieke Julie and Vasarhelyi, Miklos A., Process Mining: A New Research Methodology for AIS (January 16, 2011). CAAA Annual Conference 2011. Available at SSRN: https://ssrn.com/abstract=1746926 or http://dx.doi.org/10.2139/ssrn.1746926

Michael Gamini Alles (Contact Author)

Rutgers Business School ( email )

One Washington Place
Room 928
Newark, NJ 07102
United States
973-353-5352 (Phone)
973-353-1283 (Fax)

Mieke Julie Jans

Hasselt University ( email )

Agoralaan - building D
Gebouw D
Diepenbeek, 3590
Belgium

Miklos A. Vasarhelyi

Rutgers Business School ( email )

180 University Avenue
Ackerson Hall, Room 315
Newark, NJ 07102
United States
973-353-5002 (Phone)
973-353-1283 (Fax)

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