Bias Due to Visual Illusion in the Graphical Presentation of Accounting Information

2005 ◽  
Vol 19 (1) ◽  
pp. 1-18 ◽  
Author(s):  
T. S. Amer
Keyword(s):  
Visual Illusion ◽  
Decision Aids ◽  
Accounting Information ◽  
Decision Makers ◽  
Line Graphs ◽  
Information Display ◽  
Graphical Displays ◽  
On Line ◽  
Graphical Presentation ◽  
Practical Implications

Graphical displays of information are among the most common decision aids available. Recent research has focused on how graphs that have been prepared without following key preparation guidelines impact decision making. This paper adds to the literature by demonstrating that visual illusion may bias decision makers who view data from the graph, even if the graphs are prepared according to key-preparation guidelines. The investigation of a visual illusion (i.e., an unintended consequence even in a correctly depicted graph) contrasts with prior studies in accounting that have typically examined manipulated graphs (i.e., intentionally distorted, incorrectly depicted graphs). A laboratory study incorporated a 2×2 design to examine the effects of the so-called “Poggendorff illusion” and the possible mitigating effect of adding horizontal gridlines. It shows that decision makers may systematically underestimate or overestimate the values displayed on line graphs. In addition, this research suggests that the bias can be moderated by including horizontal gridlines on line graphs. Adding horizontal gridlines also reduces the variance in some values decision makers view in graphs. The results have both theoretical and practical implications for information display.

The Effect of Visual Illusions on the Graphical Display of Information

2010 ◽  
Vol 24 (1) ◽  
pp. 23-42 ◽  
Author(s):  
T. S. Amer ◽  
Sury Ravindran
Keyword(s):  
Decision Making ◽  
Decision Aids ◽  
Three Dimensional ◽  
Accounting Information ◽  
Theoretical Work ◽  
Visual Illusions ◽  
Graphical Display ◽  
Two Dimensional ◽  
Graphical Displays ◽  
Decision Biases

ABSTRACT: Graphical displays of business and accounting information are widely used as decision aids. Theoretical work in visual perception indicates graphs that exhibit certain characteristics create visual illusions that may result in biased decision making. This paper reports the results of an experiment that demonstrates how such two-dimensional and three-dimensional visual illusions cause viewers to make biased comparison judgments. The experiment also shows that these decision biases can be mitigated by including gridlines in both two- and three-dimensional graphs.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

scholarly journals Communicating evidence in icons and summary formats for policymakers: what works?

2021 ◽  
pp. 1-29
Author(s):  
Cameron Brick ◽  
Alexandra L.J. Freeman
Keyword(s):  
Decision Makers ◽  
Policy Options ◽  
Negative Consequences ◽  
Graphical Displays ◽  
What Works ◽  
Financial Costs ◽  
Two Samples ◽  
Evidence Quality ◽  
Color Cues ◽  
Expected Outcomes

Abstract Policy decisions have vast consequences, but there is little empirical research on how best to communicate underlying evidence to decision-makers. Groups in diverse fields (e.g., education, medicine, crime) use brief, graphical displays to list policy options, expected outcomes and evidence quality in order to make such evidence easy to assess. However, the understanding of these representations is rarely studied. We surveyed experts and non-experts on what information they wanted and tested their objective comprehension of commonly used graphics. A total of 252 UK residents from Prolific and 452 UK What Works Centre users interpreted the meaning of graphics shown without labels. Comprehension was low (often below 50%). The best-performing graphics combined unambiguous metaphorical shapes with color cues and indications of quantity. The participants also reported what types of evidence they wanted and in what detail (e.g., subgroups, different outcomes). Users particularly wanted to see intervention effectiveness and quality, and policymakers also wanted to know the financial costs and negative consequences. Comprehension and preferences were remarkably consistent between the two samples. Groups communicating evidence about policy options can use these results to design summaries, toolkits and reports for expert and non-expert audiences.

scholarly journals The Adoption of Robotic Process Automation Technology to Ensure Business Processes during the COVID-19 Pandemic

2021 ◽  
Vol 13 (14) ◽  
pp. 8020
Author(s):  
Julia Siderska
Keyword(s):  
Technology Implementation ◽  
Business Processes ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Decision Makers ◽  
Process Automation ◽  
Robotic Process Automation ◽  
Service Companies ◽  
Automation Technology ◽  
Practical Implications

The study provides knowledge on the adoption of the Robotic Process Automation (RPA) technology during the COVID-19 pandemic in 110 Polish service companies. As this research was the first of its kind in Poland, the objectives of the CAWI survey were to identify the technology features of the RPA technology and the related determinants and barriers influencing the adoption of the RPA as well as to determine correlations between them. Moreover, the statistical analyses involved considering whether there were differences in the evaluation of individual RPA technology features, mainly in terms of perceived usefulness, ease of use, security and functionality. The results of the study show that almost 60% of the respondents indicated that robotization tools allowed maintaining continuity of business processes during the pandemic. The highest rated were features related to usefulness of the RPA technology. Furthermore, the analysis pointed to the most frequently indicated barriers to technology implementation that were related to nonoptimized, nonstandardized and non-digitized processes with a large number of exceptions. The study contributes to scientific knowledge and has practical implications for process automation decision-makers concerned with the adoption of the Robotic Process Automation technology. The obtained results can help them to understand the potential drivers of and barriers to the adoption of software robots by enterprises and may be an important determinant for companies’ managers in the field of implementing such solutions.

Do different types of organizational trust matter to employees’ commitment? A case study from Oman

2020 ◽  
pp. 1-11
Author(s):  
Moaz Gharib ◽  
Kamaal Allil ◽  
Omar Durrah ◽  
Mohammed Alsatouf
Keyword(s):  
Online Survey ◽  
Employee Commitment ◽  
Decision Makers ◽  
Design Strategies ◽  
Food Sector ◽  
Final Sample ◽  
Organisational Trust ◽  
Positive Effect ◽  
Practical Implications

PURPOSE: Trust is vital to all positive relationships. This empirical study explores the effect of three facets of organisational trust (trust in supervisors, in co-workers and in the organisation) on employee commitment in Salalah Mills Co. in the food industry in the Sultanate of Oman. METHODOLOGY: Data were collected via an online survey sent to all employees working in Salalah Mills Co., Oman. The final sample consisting of 102 responses with a response rate of 54 percent were analysed using multiple regression analysis. RESULTS: The findings revealed that two facets of organisational trust (trust in co-workers and trust in supervisors) were found to have a significant positive effect on employee commitment, while trust in the organisation was found to have no significant effect. PRACTICAL IMPLICATIONS: Trust in supervisors and trust in co-workers directly affect employee commitment. Therefore, managers should consider promoting both of these forms of trust to enhance employee commitment. VALUE: Although previous studies have examined the link between organisational trust and employee commitment, a focus on Oman and the food sector has been particularly rare, so this study offers new insights. The findings will help decision-makers on design strategies and policies to improve employee commitment through trust.

Faculty/staff perceptions of a free campus fitness facility

2014 ◽  
Vol 7 (3) ◽  
pp. 156-170 ◽  
Author(s):  
Theresa C. Brown ◽  
Jennifer Volberding ◽  
Timothy Baghurst ◽  
John Sellers
Keyword(s):  
Motivational Climate ◽  
Self Report ◽  
Staff Perceptions ◽  
Content Type ◽  
Fitness Facility ◽  
Barriers To Exercise ◽  
On Line ◽  
Southern University ◽  
Practical Implications ◽  
Support Facility

Purpose – The purpose of this paper is to determine the reason for faculty and staff (N=657; 35 percent males; M age=45.20) at a large Southern university, for either using or not using the free fitness facilities on campus. Design/methodology/approach – Participants identified themselves as either current (n=306), former (n=213), or never-users (n=138) of the facilities, and completed an on-line self-report qualitative questionnaire asking them to describe their reasons for using or not using the campus fitness facilities. Findings – Thematic coding revealed that motives fell into three broad categories for all user types: personal (i.e. cost, location, social support), facility-specific (i.e. quality and amount of equipment, class variety, hours of operation), and motivational climate (i.e. feeling valued, welcomed, best effort was emphasized). Current users highlighted positive aspects of each category whereas former and never users described each category as a barrier to their exercise routines. Practical implications – The identified themes offer campus administration specific suggestions to entice more non-users and former-users to exercise in the fitness facilities available on campus. Originality/value – While researchers have considered barriers to exercise in past studies, the barriers identified were not specific to fitness facilities. The current work not only examines individuals’ reasons for choosing or not choosing a campus fitness facility for their exercise, but also compares the perspectives of former- and never-users to current-users.

Size does matter – span of control in hospitals

2017 ◽  
Vol 31 (2) ◽  
pp. 192-206 ◽  
Author(s):  
Christina Holm-Petersen ◽  
Sussanne Østergaard ◽  
Per Bo Noergaard Andersen
Keyword(s):  
Design Methodology ◽  
Hospital Staff ◽  
Leadership Capacity ◽  
Decision Makers ◽  
Span Of Control ◽  
Content Type ◽  
Frontline Leaders ◽  
Practical Implications

Purpose Centralization, mergers and cost reductions have generally led to increasing levels of span of control (SOC), and thus potentially to lower leadership capacity. The purpose of this paper is to explore how a large SOC impacts hospital staff and their leaders. Design/methodology/approach The study is based on a qualitative explorative case study of three large inpatient wards. Findings The study finds that the nursing staff and their frontline leaders experience challenges in regard to visibility and role of the leader, e.g., in creating overview, coordination, setting-up clear goals, following up and being in touch. However, large wards also provide flexibility and development possibilities. Practical implications The authors discuss the implications of these findings for decision makers in deciding future SOC and for future SOC research. Originality/value Only few studies have qualitatively explored the consequences of large SOC in hospitals.

How “The Three Rules” guide strategy and investment decisions at Deloitte Consulting LLP

2015 ◽  
Vol 43 (3) ◽  
pp. 7-14 ◽  
Author(s):  
Jim Moffatt
Keyword(s):  
Design Methodology ◽  
Large Scale ◽  
Investment Decisions ◽  
Decision Makers ◽  
Research Project ◽  
Content Type ◽  
First Case ◽  
Practical Implications ◽  
Thought Leadership

Purpose – This case example looks at how Deloitte Consulting applies the Three Rules synthesized by Michael Raynor and Mumtaz Ahmed based on their large-scale research project that identified patterns in the way exceptional companies think. Design/methodology/approach – The Three Rules concept is a key piece of Deloitte Consulting’s thought leadership program. So how are the three rules helping the organization perform? Now that research has shown how exceptional companies think, CEO Jim Moffatt could address the question, “Does Deloitte think like an exceptional company?” Findings – Deloitte has had success with an approach that promotes a bias towards non-price value over price and revenue over costs. Practical implications – It’s critical that all decision makers in an organization understand how decisions that are consistent with the three rules have contributed to past success as well as how they can apply the rules to difficult challenges they face today. Originality/value – This is the first case study written from a CEO’s perspective that looks at how the Three Rules approach of Michael Raynor and Mumtaz Ahmed can foster a firm’s growth and exceptional performance.

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