Journal of Information Technology Applications and Management

  • 제23권3호
  • /
  • Pages.1-12
  • /
  • 2016
  • /
  • 1598-6284(pISSN)
  • /
  • 2508-1209(eISSN)
한국데이터전략학회 (Korea Data Strategy Society)
권호 표지
DOI QR코드

DOI QR Code

Learning and Usability of Accounting Information Visualization

  • Tanlamai, Uthai (Department of Accountancy, Chulalongkorn Business School, Chulalongkorn University)
  • 투고 : 2016.06.22
  • 심사 : 2016.07.22
  • 발행 : 2016.09.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

Visual representations for concepts in business management are quite challenging, especially those abstract concepts in Accountancy discipline. For example, there might not be a consensus on what to use to represent such abstraction as an asset, liability, or owner equity. This is because asset can be property, estate, resources, equipment, or any tangible or non-tangible valuables. Cognitive science concepts and behavior engagement have been used to develop visual representations for financial data. The concepts include spatial processing, big picture thinking, and metaphor. Review of past studies together with a brief research plan to test the usability for learning of four new augmented reality 0visuals are provided in the present paper.

키워드

참고문헌

  1. Allaby, A. and Allaby, M., "rose diagram : A Dictionary of Earth Sciences", Retrieved May 08, 2016 from Encyclopedia.com : http://www.encyclopedia.com/doc/1O13-rosediagram htm, 1999.
  2. Bach, B., "Unfolding Dynamic Networks for Visual Exploration (Dissertation Impact)", IEEE Computer Graphics and Applications, 2016, pp. 74-82.
  3. Bellamy, R. K., Erickson, T., Fuller, B., Kellogg, W. A., Rosenbaum, R., Thomas, J. C., and T. V. Wolf, "Seeing is Believing : Designing Visualizations for Managing Risk and Compliance", IBM Systems Journal, Vol. 46, No. 2, 2007, pp. 205-218. https://doi.org/10.1147/sj.462.0205
  4. Bloom, B., Taxonomy of Educational Objectives Handbook I : Cognitive Domain, New York : McGraw-Hill, 1956.
  5. Chang, R., Lee, A., Ghoniem, M., Kosara, R., Ribarsky, W., Yang, J., and A., Sudjianto, "Scalable and Interactive Visual Analysis of Financial Wire Transactions for Fraud Detection", Information Visualization, Vol. 7, No. 1, 2008, pp. 63-76. https://doi.org/10.1057/palgrave.ivs.9500172
  6. Chen, I.-X. and Yang, C.-Z., "Visualization of Social Networks", In B. Furht (Ed.), Handbook of Social Network Technologies and Applications, Vol. 27, 2010, pp. 585-610, Springer Science+Business Media, LLC : doi : 10.1007/978-1-4419-7142-5_27.
  7. Dilla, W., Janvrin, D., and Raschke, R., "Interactive Data Visualization : New Directions for Accounting Information Systems research", Journal of Information Systems, Vol. 24, No. 2, 2010, pp. 1-37.
  8. Dull, R. B. and Tegarden, D. P., "A Comparison of Three Visual Representations of Complex Multidimensional Accounting Information", Journal of Information Systems, Vol. 13, No. 2, 1999, pp. 117-131. https://doi.org/10.2308/jis.1999.13.2.117
  9. Eppler, M. J. and Aeschimann, M., "A Systematic Framework for Risk Visualization in Risk Management and Communication", Bas, Vol. 11, No. 2, 2009, pp. 67-89, doi : 10.1057/rm.2009.1054.
  10. Felder, R. M. and Solomon, B. A., Index of Learning Styles Questionnaire, https://www.engr.ncsu.edu/learningstyles/ilsweb.html.
  11. Griffith, D. A., "Spatial Autocorrelation and Spatial Filtering", Gaining Understanding through Theory and Scientific Visualization, 2013.
  12. Kerren, A. and Schreiber, F. (Eds.), Network Visualization for Integrative Bioinformatic, Springer-Verlag Berlin Heidelberg, 2014, doi : 10.1007/978-3-642-41281-37.
  13. Lemieux, V. L., Fisher, B., and Dang, T., The Visual Analysis of Financial Data : Cambridge University Press, Cambridge, United Kingdom, Vol. 22, 2014, pp. 279-325.
  14. Lock, I. and Seele, P., "Analying Sector- Specific CSR Reporting : Social and Environmental Disclosure to Investors in the Chemicals and Banking and Insurance industry", Corporate Social Responsibility and Environmental Management, Vol. 22, No. 2, 2015, pp. 113-128, doi : 110.1002/csr.1338.
  15. Pirolli, P., Card, S. K., and Van Der M. M. Wege, "The Effects of Information Scent on Visual Search in the Hyperbolic Tree Browser", ACM Transactions on Computer-Human Interaction, Vol. 10, No. 1, 2003, pp. 20-53. https://doi.org/10.1145/606658.606660
  16. Rungpaka, V., Savetpanuvong, P., and Tanlamai, U., "Preliminary Results-Nature as Metaphor : Innovative Visualization of Accounting Information with Lotus Flower Plants", Proceeding of the International Conferences on Information Technology Applications and Management (ITAM), Wonju, Korea, 2012.
  17. Silveira, P., Rodríguez, C., Casati, F., Daniel, F., D'Andrea, V., Worledge, C., and Taheri, Z., "On the Design of Compliance Governance dashboards for Effective Compliance and Audit Management", Proceeding of the Service-Oriented Computing, ICSOC/ServiceWave 2009 Workshop (2010, pp. 208- 217), https://scholar.google.co.th/scholar?q=Audit+risk+information+visualizationandbtnG=andhl=enandas_sdt=0%2C5.
  18. Tanlamai, U., "Understanding Business from Business Report Visualization", The Journal of Digital Policy and Management, International Edition, Vol. 7, No. 1, 2009, pp. 57-71.
  19. Tanlamai, U., Savetpanuvong, P., and Kuna rittipol, W., "Mixed Reality Visualization of Financial Accounting Data", Journal of Information Technology Applications and Management, Vol. 18, No. 1, 2011, pp. 1-14.
  20. Tanlamai, U., Savetpanuvong, P., and Kunarittipol, W., "Financial Data Assessment Using Table-Graph-Mixed Reality Visualization", Journal of Information Technology Applications and Management, Vol. 19, No. 1, 2012a, pp. 13-24.
  21. Tanlamai, U., Savetpanuvong, P., Leelaphattarakij, P., and Choochaisri, S., "Usefulness of Mixed Reality Visuals in the Learning and Assessment of Financial Data", Proceeding of the Business and Information, Sapporo, Japan, 2012b.
  22. Tanlamai, U. and Soongswang, O., "Learning Financial Reports from Mixed Symbolic- Spatial Graphs", US-China Education Review B, Vol. 1, No. 6, 2011, pp. 797-808.
  23. Tanlamai, U. and Tangsiri, K., "Business Information Visuals and User Learning : A Case of Companies Listed on the Stock Exchange of Thailand", Journal of Information Technology Applications and Management, Vol. 17, No. 1, 2010, pp. 11-33.
  24. Tanlamai, U. and Tangsiri, K., "Learning from Schematic Visuals of Financial Ratios", International Journal of Business and Information, Vol. 7, No. 2, 2012, pp. 250-276.
  25. Tegarden, D. P., "Business Information Visualization", Communications of the Association for Information Systems, Vol. 1, No. 4, 1999, pp. 1-38.
  26. Tufte, E. R., The Visual Display of Quantitative Information(2nd ed.), Cheshire, Connecticut : Graphics Press LLC. 2001
  27. Yeshmin, F., "Visualization of Corporate Social Responsibility Information of Commercial Bank in Bangladeh", World Journal of Social Sciences, Vol. 2, No. 5, 2012, pp. 114-127.