Cartoon Graphics in the Communication of Accounting Information

CoBAR Working Paper 2000-05

22 Pages Posted: 23 May 2000

See all articles by Malcolm Smith

Malcolm Smith

University of South Australia - School of Accounting and Information Systems

Richard Taffler

Manchester Business School

Lynda White

Imperial College

Date Written: February 2000

Abstract

The relative merits of schematic faces for the communication of multivariate information have been explored in a number of disciplines. Existing studies in the financial environment suggest that they may be superior to conventional methods in both their communications and decision-making qualities.

This paper employs an innovative research design to demonstrate the relative usefulness of schematic faces in the failed/non-failed decision-making context compared to accounting statements and financial ratios. An optimum assignment of financial variables to facial characteristics is suggested, one which demonstrates the usefulness of schematic faces as a decision tool in the financial environment. Schematic faces are shown to be processed more quickly and with no loss of accuracy, compared to more traditional means of presenting financial information.

Existing applications of schematic faces have been deficient in a number of areas. This study employs a complex research design involving multiple treatments to overcome the confounding problems of subject variability while also addressing the impact of differential priors and differential misclassification costs.

JEL Classification: M41, M45

Suggested Citation

Smith, George Malcolm and Taffler, Richard J. and White, Lynda, Cartoon Graphics in the Communication of Accounting Information (February 2000). CoBAR Working Paper 2000-05. Available at SSRN: https://ssrn.com/abstract=219328 or http://dx.doi.org/10.2139/ssrn.219328

George Malcolm Smith (Contact Author)

University of South Australia - School of Accounting and Information Systems ( email )

Australia
+61 8 8302 0053 (Phone)
+61 8 8302 0102 (Fax)

Richard J. Taffler

Manchester Business School ( email )

Crawford House
Oxford Road
Manchester M13 9PL
United Kingdom

Lynda White

Imperial College ( email )

Department of Mathematics Exhibition Road
London SW7 2BT
United Kingdom
+441 20 7594 8527 (Phone)
+441 20 7594 8517 (Fax)

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