Learning from Schematic Visuals of Financial Ratios

Uthai Tanlamai ； Kittisak Tangsiri

《International Journal of Business and Information》 7卷2期 (2012/12) Pp. 250-276

https://doi.org/10.6702/ijbi.2012.7.2.5

並列摘要

This 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.

並列關鍵字

Schematic visuals ； financial ratios ； technology acceptance model ； learning levels

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