A Comparison of Three Visual Representations of Complex Multidimensional Accounting Information

This study investigates the relationship between three visual representations (twodimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects’ ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect results. Subjects made prediction decisions based on the graphics produced for four companies. Each subject made predictions for one type of graphics representation for each of the four companies. Subjects using three-dimensional data that could be rotated provided the most accurate predictions. This finding is significant in a systems environment where visualizations and graphics are steadily increasing. The results should be considered when developing systems to provide accounting system users with information for making decisions, especially when the information to be presented is multidimensional in nature.