Interactive Data Visualization: New Directions for Accounting Information Systems Research

Abstract

Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.