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DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST

Zhao, Lin
http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293

Abstract Details

2008, Doctor of Philosophy, Case Western Reserve University, Management Information and Decision Systems.
Information is often multidimensional and dynamic, which makes it difficult to communicate using traditional representations such as verbal descriptions or even graphics. However, the development of advanced visualization technology allows the creation of more effective representations. By taking a distributed cognition perspective and integrating several theories of visualization, this study formulated a theoretical model to examine the effects of information representation on a classic business decision-making task: bankruptcy prediction. The use of an animated visualization to represent dynamic information was compared with conventional tables and graphs. Findings from accounting and information systems literature were used to guide the design of the animated representation, Business Animator. A laboratory experiment using factorial design was conducted to test the model, with participants being randomly assigned to view a static representation (table or graph) or Business Animator, and then to make bankruptcy predictions for thirteen firms. Accuracy and speed were measured. The results showed that animated representations were more accurate than static representations with the advantage being unrelated to the subject’s level of domain knowledge; however, they were not significantly superior in terms of speed. Post hoc interviews indicated the subjects preferred the animations but also suggested potential changes in the design of Business Animator. The findings indicated that animation facilitated identification of the flows and problems in operating and financing processes, thereby improving the subjects’ assessment of firm health.
Fred Collopy (Advisor)
Business Administration, Management
information representation; animation; visualization; decision making; accounting information systems

Recommended Citations

Citations

  • Zhao, L. (2008). DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST [Doctoral dissertation, Case Western Reserve University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293

    APA Style (7th edition)

  • Zhao, Lin. DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST. 2008. Case Western Reserve University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293.

    MLA Style (8th edition)

  • Zhao, Lin. "DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST." Doctoral dissertation, Case Western Reserve University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293

    Chicago Manual of Style (17th edition)

case1201293293
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© 2008, all rights reserved.
This open access ETD is published by Case Western Reserve University School of Graduate Studies and OhioLINK.