Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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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 -