Tables and graphs: A classification scheme for display presentation variables and a framework for research in this area

Coll, Joan H.; Coll, Richard

doi:10.1016/0306-4573(93)90103-k

Cited by 13 publications

(6 citation statements)

References 22 publications

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“…Limitations and implications Although many empirically informed guidelines for display design exist (for reviews, see Cleveland, 1985;Hitt, Schutz, Christner, Ray, & Coffey, 1961;Kosslyn, 1989Kosslyn, , 1994Meyer, 2000;Pinker, 1990;Shah & Hoeffner, 2002), some issues remained controversial (Coll & Coll, 1993;De Sanctis, 1984;Jarvenpaa, Dickson, & De Sanctis, 1985) or have not been addressed yet, including the role of data-legend compatibility. Here, we present the first empirical evidence for the advice to use compatible legends, especially when readers are supposed to extract interactions.…”

Section: Discussionmentioning

confidence: 99%

Effects of spatial compatibility on integration processes in graph comprehension

Huestegge

Philipp

2011

Atten Percept Psychophys

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A precondition for efficiently understanding and memorizing graphs is the integration of all relevant graph elements and their meaning. In the present study, we analyzed integration processes by manipulating the spatial compatibility between elements in the data region and the legend. In Experiment 1, participants judged whether bar graphs depicting either statistical main effects or interactions correspond to previously presented statements. In Experiments 2 and 3, the same was tested with line graphs of varying complexity. In Experiment 4, participants memorized line graphs for a subsequent validation task. Throughout the experiments, eye movements were recorded. The results indicated that data-legend compatibility reduced the time needed to understand graphs, as well as the time needed to retrieve relevant graph information from memory. These advantages went hand in hand with a decrease of gaze transitions between the data region and the legend, indicating that data-legend compatibility decreases the difficulty of integration processes.

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Section: Discussionmentioning

confidence: 99%

Effects of spatial compatibility on integration processes in graph comprehension

Huestegge

Philipp

2011

Atten Percept Psychophys

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“…Prior studies hypothesised relationships between the characteristics of the recipient of visualised data and the visualisation success (Bariff and Lusk, 1977;Lucas and Nielsen, 1980;DeSanctis, 1984;Coll and Coll, 1993;Meyer et al, 1997). The personality characteristic most often discussed in visualisation research is cognitive style (Mason and Mitroff, 1973;Davis and Elnicki, 1984;Spence and Tsai, 1997;Mahoney et al, 2003;So and Smith, 2003;Shah et al, 2005;Cardinaels, 2008).…”

Section: Moderatorsmentioning

confidence: 99%

Visualisation of data in management accounting reports

Hirsch

Seubert²,

Sohn

2015

Journal of Applied Accounting Research

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Purpose – Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer insights from visualisation research to the managerial accounting context and clarify the impact of visualisation on management accounting reports and decision making. The authors deduce implications for behavioural management accounting research, teaching, and business practice from previous findings and the results. Design/methodology/approach – The authors conducted an experiment with students and experienced managers. Participants had to evaluate eight different business units based on four accounts (sales, EBIT, FPY, and delivery reliability). The information the authors provided to the participants was either presented as tables only, or in tables and graphs. Findings – The empirical results show that supplementary graphs improve decision quality, especially within the manager sample but do not affect decision confidence in a performance evaluation task. The authors furthermore find that managers perform poorly when only provided with tables, and they achieve the overall best score when provided with both tables and graphs, whereas students perform similarly in both conditions. The authors additionally show that proficiency affects not only decision quality but also decision confidence. Research limitations/implications – The results differ from predictions based solely on the cognitive fit model, as the authors found differences in decision quality to be stronger within the group of managers. The cognitive fit model proposes that decision making performance will improve when the problem representation and the decision making task match. Applying the model to a management context, it is obviously insufficient to explain the differences the authors obtained in the experiment. The authors observed that proficiency plays a role in such performance evaluation tasks. Practical implications – Based on the results, management accountants should analyse the task that needs to be solved with the reported data. By analysing the type of task, accountants can derive the information processing strategy that will most likely be used by executives for problem solving and determine the suitable visualisation format based on the cognitive fit model. Moderate or complex monitoring tasks will presumably be accessed with perceptual information processing. Data should thus be visualised with graphs. Originality/value – The authors provide empirical evidence that supplementary graphs in management reports improve decision quality but not decision confidence. The authors furthermore illustrate the limits of the explaining power of the cognitive fit model in a management report context. In an extension of cognitive fit theory, the authors argue that proficiency plays a crucial role in performance evaluation tasks. The authors propose a process for visualisation of management reports based on their findings and previous findings.

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“…Our research approach follows the work of Coll and Coll (1993) and Coll et al (1994) who suggested that a comparison between tables and graphs as a basis for user interface should take into account a variety of contextual factors (also Mayer et al, 1997). Accordingly, the following factors were investigated in our experiment:…”

Section: Hypotheses and Research Approachmentioning

confidence: 99%

Impact of visualization type and contextual factors on performance with enterprise resource planning systems

Parush

Hod

Shtub

2007

Computers & Industrial Engineering

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Tables and graphs: A classification scheme for display presentation variables and a framework for research in this area

Cited by 13 publications

References 22 publications

Effects of spatial compatibility on integration processes in graph comprehension

Effects of spatial compatibility on integration processes in graph comprehension

Visualisation of data in management accounting reports

Impact of visualization type and contextual factors on performance with enterprise resource planning systems

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