IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v32y2014i4p31-48.html

Making sense of complex data using interactive data visualization

Author

Listed:
  • Janvrin, Diane J.
  • Raschke, Robyn L.
  • Dilla, William N.

Abstract

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.

Suggested Citation

  • Janvrin, Diane J. & Raschke, Robyn L. & Dilla, William N., 2014. "Making sense of complex data using interactive data visualization," Journal of Accounting Education, Elsevier, vol. 32(4), pages 31-48.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:4:p:31-48
    DOI: 10.1016/j.jaccedu.2014.09.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S074857511400075X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2014.09.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Barbara D. Klein, 1997. "How Do Actuaries Use Data Containing Errors?: Models of Error Detection and Error Correction," Information Resources Management Journal (IRMJ), IGI Global Scientific Publishing, vol. 10(4), pages 27-36, October.
    2. Viswanath Venkatesh & Fred D. Davis, 2000. "A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies," Management Science, INFORMS, vol. 46(2), pages 186-204, February.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2014. "A summary and analysis of education research in accounting information systems (AIS)," Journal of Accounting Education, Elsevier, vol. 32(2), pages 99-112.
    4. Yigitbasioglu, Ogan M. & Velcu, Oana, 2012. "A review of dashboards in performance management: Implications for design and research," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 41-59.
    5. Wan Ying Hill & Margaret Milner, 2003. "Guidelines for graphical displays in financial reporting," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 135-157.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Gross, Andrew & Hoelscher, Jamie & Reed, Brad J. & Sierra, Gregory E., 2020. "The new nuts and bolts of auditing: Technological innovation in inventorying inventory," Journal of Accounting Education, Elsevier, vol. 52(C).
    2. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    3. Cepero, Teresa & Montané-Jiménez, Luis G. & Maestre-Góngora, Gina Paola, 2025. "A framework for designing user-centered data visualizations in smart city technologies," Technological Forecasting and Social Change, Elsevier, vol. 210(C).
    4. O’Hara, Richard C. & Simmons, Valerie & Kogan, Gregory & Boyle, Douglas M., 2024. "Developing a STEM-designated accounting curriculum," Journal of Accounting Education, Elsevier, vol. 69(C).
    5. Lawson, James G. & Street, Daniel A., 2021. "Detecting dirty data using SQL: Rigorous house insurance case," Journal of Accounting Education, Elsevier, vol. 55(C).
    6. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    7. Ilie Margareta & Ilie Constantin, 2021. "Management Based on Data Analysis. Part One. Data Visualization Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 749-757, December.
    8. Janvrin, Diane J. & Weidenmier Watson, Marcia, 2017. "“Big Data”: A new twist to accounting," Journal of Accounting Education, Elsevier, vol. 38(C), pages 3-8.
    9. Lisa Perkhofer & Conny Walchshofer & Peter Hofer, 2020. "Does design matter when visualizing Big Data? An empirical study to investigate the effect of visualization type and interaction use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 55-95, April.
    10. Igou, Amy & Coe, Martin, 2016. "Vistabeans coffee shop data analytics teaching case," Journal of Accounting Education, Elsevier, vol. 36(C), pages 75-86.
    11. Klein, T.M. & Celio, E. & Grêt-Regamey, A., 2015. "Ecosystem services visualization and communication: A demand analysis approach for designing information and conceptualizing decision support systems," Ecosystem Services, Elsevier, vol. 13(C), pages 173-183.
    12. Hoelscher, Jamie & Mortimer, Amanda, 2018. "Using Tableau to visualize data and drive decision-making," Journal of Accounting Education, Elsevier, vol. 44(C), pages 49-59.
    13. Ballou, Brian & Heitger, Dan L. & Stoel, Dale, 2018. "Data-driven decision-making and its impact on accounting undergraduate curriculum," Journal of Accounting Education, Elsevier, vol. 44(C), pages 14-24.
    14. Erland Hejn Nielsen & Steen Nielsen, 2020. "Preparing students for careers using business analytics and data-driven decision making," Economics Working Papers 2020-08, Department of Economics and Business Economics, Aarhus University.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wesam Fallatah & Joakim Kävrestad & Steven Furnell, 2024. "Establishing a Model for the User Acceptance of Cybersecurity Training," Future Internet, MDPI, vol. 16(8), pages 1-12, August.
    2. Saeideh Sharifi fard & Ezhar Tamam & Md Salleh Hj Hassan & Moniza Waheed & Zeinab Zaremohzzabieh, 2016. "Factors affecting Malaysian university students’ purchase intention in social networking sites," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1182612-118, December.
    3. Marjan Shamsi & Tatiana Iakovleva & Espen Olsen & Richard P. Bagozzi, 2021. "Employees’ Work-Related Well-Being during COVID-19 Pandemic: An Integrated Perspective of Technology Acceptance Model and JD-R Theory," IJERPH, MDPI, vol. 18(22), pages 1-22, November.
    4. Zhang, Kai & Cheng, Xiaoting, 2025. "Determinants of consumers’ intentions to use smart home devices from the perspective of perceived value: A mixed SEM, NCA, and fsQCA study," Journal of Retailing and Consumer Services, Elsevier, vol. 87(C).
    5. Chou, Jui-Sheng & Gusti Ayu Novi Yutami, I, 2014. "Smart meter adoption and deployment strategy for residential buildings in Indonesia," Applied Energy, Elsevier, vol. 128(C), pages 336-349.
    6. Philippe Cohard, 2020. "Information Systems Values: A Study of the Intranet in Three French Higher Education Institutions," Post-Print hal-02987225, HAL.
    7. Sindhu Singh & R. K. Srivastava, 2020. "Understanding the intention to use mobile banking by existing online banking customers: an empirical study," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 25(3), pages 86-96, December.
    8. Paul Stefan MARKOVITS, 2024. "Assesing Romanian Farmers’ Motivation For Digitalization: A Unified Theory Of Acceptance And Usage Of Technology (Utaut) Based Research Model," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 9(1), pages 98-112, March.
    9. Ladhari, Riadh & Massa, Elodie & Skandrani, Hamida, 2020. "YouTube vloggers’ popularity and influence: The roles of homophily, emotional attachment, and expertise," Journal of Retailing and Consumer Services, Elsevier, vol. 54(C).
    10. Casaló, Luis V. & Flavián, Carlos & Guinalíu, Miguel, 2010. "Determinants of the intention to participate in firm-hosted online travel communities and effects on consumer behavioral intentions," Tourism Management, Elsevier, vol. 31(6), pages 898-911.
    11. Dahlberg, Tomi & Öörni, Anssi, 2006. "Finnish consumers' expectations on developments and changes in payment habits: survey in connection with the research project "Finnish payment habits 2010"," Bank of Finland Research Discussion Papers 32/2006, Bank of Finland.
    12. Frishammar, Johan & Essén, Anna & Bergström, Frida & Ekman, Tilda, 2023. "Digital health platforms for the elderly? Key adoption and usage barriers and ways to address them," Technological Forecasting and Social Change, Elsevier, vol. 189(C).
    13. Melih Engin & Fatih Gürses, 2019. "Adoption of Hospital Information Systems in Public Hospitals in Turkey: An Analysis with the Unified Theory of Acceptance and Use of Technology Model," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 16(06), pages 1-19, October.
    14. Chunhua Ju & Shuo Wang & Zhirong Hu, 2025. "The Impact of Individual Innovativeness and Social Influence on Consumer Intention to Adopt Autonomous Delivery Vehicles," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 13035-13060, September.
    15. Morosan, Cristian, 2016. "An empirical examination of U.S. travelers’ intentions to use biometric e-gates in airports," Journal of Air Transport Management, Elsevier, vol. 55(C), pages 120-128.
    16. Tsung Teng Chen, 2012. "The development and empirical study of a literature review aiding system," Scientometrics, Springer;Akadémiai Kiadó, vol. 92(1), pages 105-116, July.
    17. Abdesamad Zouine & Pierre Fenies, 2014. "The Critical Success Factors Of The ERP System Project: A Meta-Analysis Methodology," Post-Print hal-01419785, HAL.
    18. Debora Bettiga & Lucio Lamberti & Emanuele Lettieri, 2020. "Individuals’ adoption of smart technologies for preventive health care: a structural equation modeling approach," Health Care Management Science, Springer, vol. 23(2), pages 203-214, June.
    19. Kertcher, Zack & Venkatraman, Rohan & Coslor, Erica, 2020. "Pleasingly parallel: Early cross-disciplinary work for innovation diffusion across boundaries in grid computing," Journal of Business Research, Elsevier, vol. 116(C), pages 581-594.
    20. Talukder, Md. Shamim & Sorwar, Golam & Bao, Yukun & Ahmed, Jashim Uddin & Palash, Md. Abu Saeed, 2020. "Predicting antecedents of wearable healthcare technology acceptance by elderly: A combined SEM-Neural Network approach," Technological Forecasting and Social Change, Elsevier, vol. 150(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:32:y:2014:i:4:p:31-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.