Abstract
This paper tests the ability of 129 accounting students to look up data, perceive and compare data patterns, and detect anomalies when the amount of information in traditional single page three-year comparative income statements is expanded 25-fold by adding semimonthly data to the page in graphical form. Participants were able to use the graphs to perform most tasks correctly more often than not. Tabular presentation of the same 1,100 to 2,000 data points required six pages. Participants using the one-page income statements with embedded graphs were better able to identify and compare patterns than those using multi-page tables, but had less success looking up precise data values. The results on pattern recognition and comparison are consistent with the proximity compatibility principle.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
