earticle

영어

Usability and knowledge drawn from utilizing various ways of representing accounting data were examined. Classroom experiments were conducted to compare students’ assessment of financial data using table of numbers, 2-dimensional column graphs (2D), 3-dimensional column graphs (3D), and mixed reality visualization of true 3-dimensional graphs (MR). The results showed that in assessing the financial status and performance of a firm, Table of numbers and MR took longer than 2D and 3D graphs. The time spent on true 3D graphs using MR technology was about the same as Table of numbers. When compared the assessment scores of the firm’s financial status and performance between participants and experts, the difference was the least when participants used 2D graphs. However, MR was seen as being a new way to provide data of greater complexity and was very useful for financial information.