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Effect of graphical presentations on insights into a company's financial position : an innovative educational approach to communicating financial information in financial reporting : a comment

Beattie, Vivien and Jones, Mike (1993) Effect of graphical presentations on insights into a company's financial position : an innovative educational approach to communicating financial information in financial reporting : a comment. Accounting Education, 2 (4). pp. 303-309. ISSN 0963-9284

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Abstract

Given the growing debate concerning the use of alternative presentation formats in corporate financial reporting, Volmer's recent paper in this journal is to be welcomed (June, 1992). Volmer conducts an experiment which compares students' perceptions of graphical and numerical presentations of financial information. From this he concludes that (i) graphical presentations improve the communication of financial information, and (ii) the integration of accounting research and teaching constitutes an effective alternative teaching method. We agree with the general message of Volmer's paper, and hope that subsequent studies will build on his exploratory work. This comment suggests a number of areas for future developments. These concern the literature base, experimental design, corporate practice and educational implications.

Item Type: Article
Journal or Publication Title: Accounting Education
Uncontrolled Keywords: communication ; graphical presentation ; graph discrepancy ; financial reporting
Subjects:
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 66471
Deposited By: ep_importer_pure
Deposited On: 17 Sep 2013 09:12
Refereed?: Yes
Published?: Published
Last Modified: 30 Aug 2017 14:13
Identification Number:
URI: http://eprints.lancs.ac.uk/id/eprint/66471

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