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

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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.