Detecting Errors in and Making Inferences from Business Process Representations

A. Faye Borthick, Gary P. Schneider

Research output: Contribution to journalArticlepeer-review


Based on a conversation between a sales manager and an internal auditor of the used car dealer EasyBuy, students answer questions that prompt them to identify errors in a draft business process diagram (BPD) for the sales process, make inferences about the business process, and distinguish between accounting and nonaccounting events. The draft BPD has been updated to include remote vehicle disablement when customers default on loans. Alternatively, instructors can have students prepare the BPD from the conversation instead of answering the questions. The case is appropriate for students in courses developing or enhancing business process expertise. The case requires students to think critically about a business process as they make inferences about process outcomes and detect errors in the draft BPD. The case can be used as a first learning experience with BPDs or as a subsequent experience, including assessment of business process expertise.
Original languageAmerican English
JournalJournal of Emerging Technologies in Accounting
StatePublished - 2016


  • accounting event
  • business process diagram
  • business process modeling
  • critical thinking
  • error detection
  • inferences


  • Business

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