Graphical representation of accounting data for financial forecasting: an experimental investigation

Article Abstract:

The accounting profession has long been concerned with the best means of presenting financial statement information. A laboratory study was conducted by researchers to compare the impact of numeric and graphical reporting formats on users' judgements and the accuracy of judgements when forecasting financial information. Three reporting formats were tested: numeric data only; graphical data only; and a combination of numeric and graphical data. Results of the experiment reveal that graphical formats improve the accuracy of users' judgements in forecasting financial variables.

Finance, Forecasting

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Accounting and organizational cultures: a field study of the emergence of a new organizational reality

Article Abstract:

Organizations are known to have distinctive cultural systems that shape the appreciation of ideas and actions encountered in the course of their operations. Accounting practices, being a common factor in most business organizations, can therefore be influenced by corporate cultural norms. A longitudinal study that examines the impact of new accounting practices on the process of organizational change is presented to illustrate this concept.

Corporate culture, Organizational change

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