Earticle

초록

영어

The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company’s financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company’s future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today’s business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

목차

Abstract
 1. Introduction
 2. Business Visuals
  2.1 Spreadsheet Visuals/Graphs
 3. Graph Design and Visual Characteristics
 4. Learning from Visuals
  4.1 Visual Thinking and Mental Model Theory
  4.2 Graphs or Visuals from Gestalt Principles
  4.3. Graphs or Visuals from General Systems Theory
  4.4 Graphs or Visuals from Sense-making Theory
 5. Insightful Visuals
 6. Methodology
  6.1 Sub-study #1 : Visuals for External and Boundary Users
  6.2 Sub-study #2 : Schematic Visuals and Learning
  6.3 Characteristics of Publicly Available Graphs/Visuals
  6.4 Learning through Schematic Visuals
 7. Conclusion
 References

키워드

저자

• Uthai Tanlamai [ Uthai Tanlamaí, Ph.D., Professor of lnformation Systems, Department of Accountancy, Chulalongkorn Business School. Chulalongkorn University, Bangkok 10330, Thailand. ]
• Kittisak Tangsiri [ Kitisak Tangsiri. B.Acc., Research Assístant. Chulalongkorn Business School, Chulalongkorn Unlversity, Bangkok ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  JITAM [Journal of Information Technology Applications and Management]

• 간기

  격월간

• pISSN

  1598-6284

• eISSN

  2508-1209

• 수록기간

  1999~2026

• 십진분류

  KDC 005 DDC 005