Keywords

Cognitive Fit Theory, Data Visualization, Accounting, Spatial Ability

Subject Categories

Accounting | Business Administration, Management, and Operations | Decision Science

Abstract

This dissertation examines how data visualization design influences judgment and decision making in accounting using cognitive fit theory as a unifying framework. As visualization tools such as dashboards, Excel, Tableau, and Power BI become increasingly prevalent, understanding which design choices improve performance has become critical. The first paper provides a structured literature review of cognitive fit theory from 1991 through 2025, synthesizing research across accounting and related disciplines and tracing its evolution from early graph vs tables comparisons to mor recent work incorporating task complexity, individual differences, and design-specific features. The review identifies key gaps, including limited attention to difference between graph types, insufficient integration of spatial ability and a lack of research in interactive visualization environments, and develops a set of future research directions. The second paper presents a quasi-experimental study examining the effects of visualization format (bar vs column graphs), spatial ability, and task complexity on managerial judgment performance within a dashboard setting. Drawing on cognitive fit theory, the study predicts that performance improves when visualization format aligns with task requirements and proposes a moderated mediation framework involving cognitive load. Results show that task complexity reduces performance, while spatial ability consistently improves accuracy and efficiency; however, visualization format has limited direct effects, and cognitive load does not mediate the relationship between visualization and performance. Together these findings extend cognitive fit theory by moving beyond tradition graph vs tables comparisons to examine variation within graphical formats, incorporating individual differences and providing evidence from realistic interactive accounting environments.

Completion Date

2026

Semester

Summer

Committee Chair

Libby, Theresa

Degree

Doctor of Philosophy (Ph.D.)

College

Barry S. Miller College of Business

Department

Accounting

Format

PDF

Document Type

Dissertation

Language

English

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