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Effect of graphical presentations on insights into a company's financial position: an innovative educational approach to communicating financial information in financial reporting : a comment

Research output: Contribution to journalJournal article

Published
<mark>Journal publication date</mark>1993
<mark>Journal</mark>Accounting Education
Issue number4
Volume2
Number of pages7
Pages (from-to)303-309
StatePublished
Original languageEnglish

Abstract

Given the growing debate concerning the use of alternative presentation formats in corporate financial reporting, Volmer's recent paper in this journal is to be welcomed (June, 1992). Volmer conducts an experiment which compares students' perceptions of graphical and numerical presentations of financial information. From this he concludes that (i) graphical presentations improve the communication of financial information, and (ii) the integration of accounting research and teaching constitutes an effective alternative teaching method. We agree with the general message of Volmer's paper, and hope that subsequent studies will build on his exploratory work. This comment suggests a number of areas for future developments. These concern the literature base, experimental design, corporate practice and educational implications.