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Making sense of complex data using interactive data visualization

Author

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  • 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
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. Lawson, James G. & Street, Daniel A., 2021. "Detecting dirty data using SQL: Rigorous house insurance case," Journal of Accounting Education, Elsevier, vol. 55(C).
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    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. 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).
    11. 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.
    12. Igou, Amy & Coe, Martin, 2016. "Vistabeans coffee shop data analytics teaching case," Journal of Accounting Education, Elsevier, vol. 36(C), pages 75-86.

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