Visual Representations of Accounting Information

Abstract

Modern accounting information systems provide decision-makers with such a large volume of accounting data, it can overwhelm even the most sophisticated accounting decision-maker. The result may be underutilization of relevant information. Advances in information visualization technologies provide an effective alternative to address the current and future volume of accounting information. This chapter addresses the theoretical background of visualizations, describing the literature that supports the use of visualizations. The application of information visualization to accounting is discussed, followed by a description of variety multidimensional visualizations techniques.

Information, once rare and cherished like caviar, is now plentiful and taken for granted like potatoes.

The First Law of Data Smog, David Shenk, 1997