Keywords
Interactive data visualization, interactive data technology, xbrl, interactive financial reporting
Abstract
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
Notes
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Graduation Date
2014
Semester
Spring
Advisor
Sutton, Steven
Degree
Doctor of Philosophy (Ph.D.)
College
College of Business Administration
Degree Program
Business Administration; Accounting
Format
application/pdf
Identifier
CFE0005225
URL
http://purl.fcla.edu/fcla/etd/CFE0005225
Language
English
Release Date
May 2014
Length of Campus-only Access
None
Access Status
Doctoral Dissertation (Open Access)
Subjects
Business Administration -- Dissertations, Academic, Dissertations, Academic -- Business Administration
STARS Citation
Ajayi, Oluwakemi, "Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes" (2014). Electronic Theses and Dissertations. 3013.
https://stars.library.ucf.edu/etd/3013