دانلود رایگان مقاله استفاده از تجسم داده تعاملی برای آگاهی از داده پیچیده

Abstract

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.

4. Conclusion

Accountants are often asked to provide decision support to senior management by analyzing large, complex data sets. To facilitate this process, many accountants use IDVs (Haverson, 2014). IDVs have an advantage over static representation applications, in that that they allow users to easily select both the information types and formats they view as most useful for decision making. Recent growth in user-friendly interactive visualization packages for commercial use, the exponential growth in data available for analysis, and the demand for quick responses to changing scenarios all drive the need for IDVs to support management decision making. This case introduces students to interactive data visualization concepts and provides hands-on experience creating IDVs. It can be completed using one (or more) of several interactive visualization packages or Excel dashboards. Student perceptual feedback has generally been positive and suggests that the case achieved its learning objectives.