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Guidelines for graphical displays in financial reporting

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  • Wan Ying Hill
  • Margaret Milner

Abstract

The paper addresses the persistent problem of graphical communication in financial reporting. The lack of appropriate curriculum development for students' professional guidelines may arguably perpetuate poor practice. The multifaceted perceptual issues, strategic use and design issues involved in this visual medium for financial reporting are discussed. There are decision-making processes involved in using graphical displays. The paper presents a comprehensive set of guidelines along with practical insights for the effective use of graphical displays. It may serve as a critical (self)learning tool.

Suggested Citation

  • Wan Ying Hill & Margaret Milner, 2003. "Guidelines for graphical displays in financial reporting," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 135-157.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:135-157
    DOI: 10.1080/0963928032000091747
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    References listed on IDEAS

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    1. Desanctis, Gerardine & Jarvenpaa, Sirkka L., 1989. "Graphical presentation of accounting data for financial forecasting: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 509-525, October.
    2. Graham Francis & Clare Minchington, 1999. "Quantitative skills: is there an expectation gap between the education and practice of management accountants?," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 301-319.
    3. Davis, Larry R., 1989. "Report format and the decision maker's task: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 495-508, October.
    4. Moriarity, S, 1979. "Communicating Financial Information Through Multidimensional Graphics," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 205-224.
    5. Singh, Val & Vinnicombe, Susan, 2001. "Impression management, commitment and gender:: Managing others' good opinions," European Management Journal, Elsevier, vol. 19(2), pages 183-194, April.
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    Cited by:

    1. Rahma Chekkar & Isabelle Martinez & Claire Gillet, 2013. "Une étude expérimentale des formats de présentation de la performance : tableaux versus graphiques," Post-Print hal-01002935, HAL.
    2. Margaret Milner & Wan Ying Hill, 2008. "Support for Graphicacy: A Review of Textbooks Available to Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 173-185.
    3. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    4. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
    5. Janvrin, Diane J. & Raschke, Robyn L. & Dilla, William N., 2014. "Making sense of complex data using interactive data visualization," Journal of Accounting Education, Elsevier, vol. 32(4), pages 31-48.
    6. Parsons, Linda M. & Tinkelman, Daniel, 2013. "Testing the feasibility of small multiples of sparklines to display semimonthly income statement data," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 58-76.

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