earticle

영어

Visual representations for concepts in business management are quite challenging, especially those abstract concepts in Accountancy discipline. For example, there might not be a consensus on what to use to represent such abstraction as an asset, liability, or owner equity. This is because asset can be property, estate, resources, equipment, or any tangible or non-tangible valuables. Cognitive science concepts and behavior engagement have been used to develop visual representations for financial data. The concepts include spatial processing, big picture thinking, and metaphor. Review of past studies together with a brief research plan to test the usability for learning of four new augmented reality 0visuals are provided in the present paper.