An analysis of the use of 3D game engine technology in visualising sustainability data

Awn Muhammad and James Hazelton

Meditari Accountancy Research, 2024, vol. 33, issue 2, 442-471

Abstract: Purpose - Responding to calls for accountants to engage with modern technologies and explore data visualisation within a three-dimensional (3D) environment, this study aims to explore whether social and environmental accounting (SEA) data visualisation is a promising use case for 3D game engine technology. Design/methodology/approach - Drawing on visual perception and embodiment theories, this study uses photo-elicitation, a qualitative research method, to explore the usefulness of two-dimensional (2D) and 3D visualisations of sustainability information in a 3D virtual environment. This study provides three stimuli: numerical data, 2D visualisations and 3D visualisations, and asks open-ended questions regarding future applications. Twelve semi-structured interviews were conducted with academics, preparers and users of sustainability reports to obtain responses to these stimuli. Findings - The key finding is that visualisation of SEA information may indeed be a strong use case for 3D game technology, but only for certain data and for certain audiences. Presenting information within a 3D virtual environment offered enhanced engagement and contextual understanding but reduced navigation speed and data clarity. Participants were enthusiastic about the potential of a museum-like experience, incorporating interactivity and community, but felt that the appropriate audience was more likely to be novices than experts. Practical implications - This study suggests that deploying 3D game engine technology can be a powerful tool for presenting sustainability information but requires significant resources. The optimum audience is likely to be novices, and a key design principle is to ensure the virtual environment supports, rather than overwhelms, the information presented within that environment. Originality/value - This study introduces a novel application of 3D visualisation technology within the SEA context, offering original insights into its potential to enhance user understanding and decision-making capabilities. This study highlights the technology’s value not as a replacement for traditional reporting but as a supplementary educational tool. The study also provides a novel setting for the photo-elicitation method, demonstrating this approach’s utility in a 3D environment.

Keywords: Data visualisation; Sustainability accounting; Sustainability reports; 3D environment; Digital museum; Photo-elicitation; Embodiment theory; Visual perception theory (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-02-2024-2381

DOI: 10.1108/MEDAR-02-2024-2381

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