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Multivariate decision accuracy and the presentation of accounting information

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  • Stella So
  • Malcolm Smith

Abstract

Since multivariate graphics provide spatial integration, summarization and comparison of information, they may provide the means for improving decision-making. This study tests for the incremental benefit of multivariate graphics over a tabular format, by comparing the outcomes for tabular–graphical combination formats with tabular-only formats in an experimental environment. This is an area where research has been sparse and where existing results are inconsistent.

Suggested Citation

  • Stella So & Malcolm Smith, 2004. "Multivariate decision accuracy and the presentation of accounting information," Accounting Forum, Taylor & Francis Journals, vol. 28(3), pages 283-305, September.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:3:p:283-305
    DOI: 10.1016/j.accfor.2004.07.005
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    Cited by:

    1. Yigitbasioglu, Ogan M. & Velcu, Oana, 2012. "A review of dashboards in performance management: Implications for design and research," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 41-59.
    2. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    3. Chiriac Silviu, 2014. "The Importance Of The Accounting Information For The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 593-603, July.
    4. Stone, Gerard William, 2011. "Readability of accountants’ communications with small business—Some Australian evidence," Accounting forum, Elsevier, vol. 35(4), pages 247-261.

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