 Testing the feasibility of small multiples of sparklines to display semimonthly income statement dataLinda M. Parsons and Daniel Tinkelman International Journal of Accounting Information Systems, 2013, vol. 14, issue 1, 58-76 Abstract: This paper tests the ability of 129 accounting students to look up data, perceive and compare data patterns, and detect anomalies when the amount of information in traditional single page three-year comparative income statements is expanded 25-fold by adding semimonthly data to the page in graphical form. Participants were able to use the graphs to perform most tasks correctly more often than not. Tabular presentation of the same 1100 to 2000 data points required six pages. Participants using the one-page income statements with embedded graphs were better able to identify and compare patterns than those using multipage tables, but had less success looking up precise data values. The results on pattern recognition and comparison are consistent with the proximity compatibility principle. Keywords: Graphics; Financial statement display; Sparklines; Small multiples; Interim reporting; Proximity compatibility principle (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:14:y:2013:i:1:p:58-76 DOI: 10.1016/j.accinf.2012.09.001 Access Statistics for this article International Journal of Accounting Information Systems is currently edited by S.V. Grabski More articles in International Journal of Accounting Information Systems from Elsevier |
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