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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

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@article{ecd73d6278bc44308e74d37f8bdefce3,
title = "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",
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.",
keywords = "communication, graphical presentation , graph discrepancy , financial reporting",
author = "Vivien Beattie and Mike Jones",
year = "1993",
doi = "10.1080/09639289300000041",
language = "English",
volume = "2",
pages = "303--309",
journal = "Accounting Education",
issn = "0963-9284",
publisher = "Taylor and Francis Ltd.",
number = "4",

}

RIS

TY - JOUR

T1 - Effect of graphical presentations on insights into a company's financial position

T2 - an innovative educational approach to communicating financial information in financial reporting : a comment

AU - Beattie, Vivien

AU - Jones, Mike

PY - 1993

Y1 - 1993

N2 - 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.

AB - 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.

KW - communication

KW - graphical presentation

KW - graph discrepancy

KW - financial reporting

U2 - 10.1080/09639289300000041

DO - 10.1080/09639289300000041

M3 - Journal article

VL - 2

SP - 303

EP - 309

JO - Accounting Education

JF - Accounting Education

SN - 0963-9284

IS - 4

ER -