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• W931632954 abstract "ABSTRACTThis study examines whether stakeholders of financial data will accept a schematic big-picture visual of financial ratios and whether they think this type of visual will increase their learning performance. A schematic big- picture visual was constructed from the financial data of a large food processing manufacturer and its respective industry. The visual, which was designed to include all data items on a single page, was used as the central point of the survey instrument. Self-administered questionnaires were either mailed to or hand-delivered to three financial-related data user groups: preparers, management users, and reviewers. With a 17.7% response rate (96 respondents), the results showed a relatively high intention to use the schematic big-picture visual. The respondents had a relatively high positive attitude and perceived the visual to be useful. They also thought that they learned quite a bit from the visual about the risk and financial status of the sample organization. They thought, however, that the amount and complexity of information to be processed was high. In terms of the study model, learning related higher than attitude to the intention of using the visual.Keywords: Schematic visuals, financial ratios, technology acceptance model, learning levels1. INTRODUCTIONFinancial data has been used by various groups of stakeholders to assess a firm's status. Although the preparation of financial statements appears to follow a pre-defined format, with the advent of computer technology, especially in the area of business analytic software, it is now possible for the preparer to be more creative and for management users to be more demanding. For financial ratios, no apparent format stands out. Many commercialized tools have embraced the holistic view of presenting business data in a tabular or listing format. In the case of financial ratios, the value of each ratio is listed with a drilled-down capability (www.sapdesignguild.org/editions/edition2/orion.asp). This holistic view of design assumes users to be domain experts who can see relationships easily through the hierarchical groupings and listings [Tomsky and Ebert, 2000].Depending on the nature of the task being carried out and the amount of time a person has, a financial report user (insider or outsider) may choose a group of items or ratios differently. Based on Gestalt principles of perception [Soegaard, 2010], a certain item may have been chosen if it can simply re-awake familiar mental images that can provide some kind of closure or a big picture in the mind of the user. With each additional financial data item that is chosen, the mind will undergo cognitive and existential remodeling so as to achieve a holistic view of the structure and meaning of a business situation as quickly as possible.Also, from the sense-making perspective [Dervin, 1992], users of financial data learn to make sense of what they see by determining the relevancy of the information to a purpose and then extracting - as well as putting back - the information so it can be used in congruence with the way they see the world. These pieces of data may or may not give the big picture of the financial position of an organization.2. LITERATURE REVIEWThis section presents a review of the literature as it pertains to schematic big-picture visuals, technology acceptance models, and learning from schematic big-picture visuals.2.1. Schematic Big-Picture VisualsBecause diagrams can amplify cognition, they are typically used to communicate complex information systems during the analysis and design phases of an information system. Examples include data flow diagrams, entity-relationship diagrams, and use case and activity diagrams. These diagrams are hierarchical in nature, starting with the whole system and then breaking down to subsystems hierarchically. Not many diagrams of financial data have been drawn or widely used. One very good example of a schematic visual for financial ratios is the DuPont analysis model, which has been widely used in business and is included in many financial management textbooks. …" @default.
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• W931632954 title "Learning from Schematic Visuals of Financial Ratios" @default.
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