Using Accounting, Psychological, Information Visualization, and Graphic Design Concepts to Display Interim Income Statement Data

• In Event: Accounting Information Systems 1

Abstract

We apply concepts from various fields to design income statements that contain sparkline graphical displays of weekly data. We use 42 questions to test the ability of 138 accounting student subjects to use the sparklines to detect patterns and anomalies in particular accounts, and to relate dips or spikes in income statement totals to anomalies in particular accounts. We find that students had reasonable success in performing these tasks for effects that meet traditional accounting rules of thumb for materiality. We also discuss possible design modifications

Authors

• Daniel Tinkelman, Hofstra University

• Amy M. Masnick, Department of Psychology, Hofstra College of Liberal Arts and Sciences, Hofstra University