The Impact of Managers’ Personality on Visualization of Management Accounting Data

Posted: 17 May 2010

See all articles by Bernhard Hirsch

Bernhard Hirsch

Bundeswehr University Munich

Anna Bassler

University of the German Federal Armed Forces - Universität der Bundeswehr München

Date Written: May 17, 2010

Abstract

Management decision making has become increasingly difficult. The visualization of data, i.e. the presentation of data in visual format, can facilitate comprehension and improve decision making. This paper examines transferability of insights from visualization research to the management accounting context and analyzes the impact of personality characteristics on the success of visualizations in management accounting reports. By investigating parameters for successful visualization of data in management accounting reports, we make a contribution to behavioral management accounting research. We generate insights on the differential effect of the manager’s personality on visualization success with an experimental study. Supplementary graphs in management accounting reports have significantly increased decision quality but not affected decision efficiency in terms of speed in a performance evaluation task. Contrary to expectations from visualization research, personality characteristics had no differential impact on visualization success. Hence, the effort of customizing accounting reports entails no significant benefit for management decision making.

Keywords: Management accounting, reporting, visualization of data, decision quality, Cognitive Fit, personality, cognitive style, experience

JEL Classification: M40

Suggested Citation

Hirsch, Bernhard and Bassler, Anna, The Impact of Managers’ Personality on Visualization of Management Accounting Data (May 17, 2010). Available at SSRN: https://ssrn.com/abstract=1609728 or http://dx.doi.org/10.2139/ssrn.1609728

Bernhard Hirsch (Contact Author)

Bundeswehr University Munich ( email )

Werner-Heisenberg-Weg 39
Neubiberg, 85577
Germany

HOME PAGE: http://www.unibw.de

Anna Bassler

University of the German Federal Armed Forces - Universität der Bundeswehr München ( email )

Werner-Heisenberg-Weg 39
Neubiberg
Munich, 85579
Germany

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