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Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Electronic Theses and Dissertations
In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …