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Interactive Data Visualization in Accounting Contexts: Impact on User Attitudes, Information Processing, and Decision Outcomes

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Date Issued:
2014
Abstract/Description:
In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and the impact of that link on task performance and user attitudes towards interactive data technology use. The second study extends the first by examining the effects of prior interactive data technology use on future choice to use an interactive technology. This study uses the IS continuance model to examine antecedents to continued interactive technology use based on previous assessments of task-technology fit and performance impacts from the first study. The third study employs an elaboration likelihood model (ELM) to understand the interactivity concept and its impact on information processing and belief/attitude formation. This study examines the impact of increasing interactivity on investor perceptions of forecast credibility and on a firm's attractiveness as a potential investment choice. Overall, these three studies provide insights on factors that impact decision-making in interactive financial reporting contexts, and how characteristics of interactive data visualization impact information processing, user perceptions, and task performance.
Title: Interactive Data Visualization in Accounting Contexts: Impact on User Attitudes, Information Processing, and Decision Outcomes.
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Name(s): Osidipe, Oluwakemi, Author
Sutton, Steven, Committee Chair
Arnold, Vicky, Committee Member
Schmitt, Donna, Committee Member
Benford, Tanya, Committee Member
University of Central Florida, Degree Grantor
Type of Resource: text
Date Issued: 2014
Publisher: University of Central Florida
Language(s): English
Abstract/Description: In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and the impact of that link on task performance and user attitudes towards interactive data technology use. The second study extends the first by examining the effects of prior interactive data technology use on future choice to use an interactive technology. This study uses the IS continuance model to examine antecedents to continued interactive technology use based on previous assessments of task-technology fit and performance impacts from the first study. The third study employs an elaboration likelihood model (ELM) to understand the interactivity concept and its impact on information processing and belief/attitude formation. This study examines the impact of increasing interactivity on investor perceptions of forecast credibility and on a firm's attractiveness as a potential investment choice. Overall, these three studies provide insights on factors that impact decision-making in interactive financial reporting contexts, and how characteristics of interactive data visualization impact information processing, user perceptions, and task performance.
Identifier: CFE0005225 (IID), ucf:50634 (fedora)
Note(s): 2014-05-01
Ph.D.
Business Administration, Dean's Office CBA
Doctoral
This record was generated from author submitted information.
Subject(s): Interactive Data Visualization -- Interactive Data Technology -- XBRL -- Interactive Financial Reporting
Persistent Link to This Record: http://purl.flvc.org/ucf/fd/CFE0005225
Restrictions on Access: public 2014-05-15
Host Institution: UCF

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