INVESTIGATION OF THE EFFICIENCY AND EFFECTIVENESS OF GRAPHIC SHAPES AS AN ALTERNATIVE COMMUNICATION FORMAT IN PROVIDING ACCOUNTING INFORMATION

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRABANPOUR MOHAMMADREZA; BORHANI SEYED ABBAS; GERAMIRAD FATEMEH; KARBALAEI HASANI FATEMEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:32 Page(s): 81-93

Download Full-Text

Persian Verion

View:

1,187

Download:

Cites:

Information Journal Paper

Title

INVESTIGATION OF THE EFFICIENCY AND EFFECTIVENESS OF GRAPHIC SHAPES AS AN ALTERNATIVE COMMUNICATION FORMAT IN PROVIDING ACCOUNTING INFORMATION

Author(s)

MEHRABANPOUR MOHAMMADREZA | BORHANI SEYED ABBAS | GERAMIRAD FATEMEH | KARBALAEI HASANI FATEMEH | Issue Writer Certificate

Keywords

ACCOUNTING INFORMATIONQ2

SCHEMATIC FACEQ1

DECISION MAKINGQ2

EFFICIENCYQ2

EFFECTIVENESSQ1

Abstract

Little attention has been yet paid by Iranian researchers in accounting to improving the communicative ability of financial statements. This research aims to know the reaction of users of financial statements by analyzing their speed and accuracy (efficiency and EFFECTIVENESS) in interpreting the ACCOUNTING INFORMATION about company’s profitability, liquidity, and leverage using SCHEMATIC FACEs format presentation compared to conventional formats such as financial ratios. According to the findings of the first hypothesis, the average time required for the analysis of financial statements using schematic figures, was about 29% of analysis time using financial ratios. The results of the second hypothesis suggests that subjects using schematic forms in 96% of cases and using financial ratios in 83% of cases have been achieved in decision-making. As a result, users of financial statements on average spend a shorter time (performance) and greater accuracy (effectiveness) in the interpretation of ACCOUNTING INFORMATION on profitability, liquidity and leverage, by using schematic figures compared to traditional forms of analysis information such as financial ratios and also have Zmijewski's bankruptcy model.

Cites

No record.

References

Cite

APA: Copy

MEHRABANPOUR, MOHAMMADREZA, BORHANI, SEYED ABBAS, GERAMIRAD, FATEMEH, & KARBALAEI HASANI, FATEMEH. (2017). INVESTIGATION OF THE EFFICIENCY AND EFFECTIVENESS OF GRAPHIC SHAPES AS AN ALTERNATIVE COMMUNICATION FORMAT IN PROVIDING ACCOUNTING INFORMATION. MANAGEMENT ACCOUNTING, 10(32), 81-93. SID. https://sid.ir/paper/198670/en

Vancouver: Copy

MEHRABANPOUR MOHAMMADREZA, BORHANI SEYED ABBAS, GERAMIRAD FATEMEH, KARBALAEI HASANI FATEMEH. INVESTIGATION OF THE EFFICIENCY AND EFFECTIVENESS OF GRAPHIC SHAPES AS AN ALTERNATIVE COMMUNICATION FORMAT IN PROVIDING ACCOUNTING INFORMATION. MANAGEMENT ACCOUNTING[Internet]. 2017;10(32):81-93. Available from: https://sid.ir/paper/198670/en

IEEE: Copy

MOHAMMADREZA MEHRABANPOUR, SEYED ABBAS BORHANI, FATEMEH GERAMIRAD, and FATEMEH KARBALAEI HASANI, “INVESTIGATION OF THE EFFICIENCY AND EFFECTIVENESS OF GRAPHIC SHAPES AS AN ALTERNATIVE COMMUNICATION FORMAT IN PROVIDING ACCOUNTING INFORMATION,” MANAGEMENT ACCOUNTING, vol. 10, no. 32, pp. 81–93, 2017, [Online]. Available: https://sid.ir/paper/198670/en

Related Journal Papers