Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process

Document Type : Original Article

Authors
1 1. MSc. Student, Department of Accounting, Faculty of Economic and management, Shiraz Branch , Islamic Azad University, shiraz, Iran
2 2. Assistant Prof., Department of Accounting, Faculty of Economic and management, Shiraz Branch , Islamic Azad University, Shiraz, Iran
Abstract
Nowdays, with the increasing volume of information, managers encounter to information overload and increasing pressure for efficient decision-making. Hence, the decision-making process in management accounting is difficult. Data visualization shows the way to overcome this challenge and improve the Decision quality. This research examines the influence of data visualization in management decisions and analysis the impact of manager’s cognitive style on the success of visualization in management accounting reports. In order to achieve this aim, four hypotheses designed and tested. The research sample includes business units managers. The results indicate that information presentation in the form of tables and supplementary graphs lead to increase accuracy, and thus improving the decision quality in managers intuitive compared with information presentation in the form of only tables. generally, it can be stated that the use of Supplementary graphs in management accounting reports will improve decision quality of recipients with a preference for intuitive information gathering (N), but ineffective on decision efficiency of these people. Also Supplementary graphs in management accounting reports will make no difference for decision quality and decision efficiency of recipients with a preference for sensual information gathering (S).
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