VISUALIZING FINANCIAL STATEMENTS AND IMPROVING USERS' PERCEPTION OF INTELLECTUAL CAPITAL IN COMPANIES

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SHAHMORADI NASSIM; NIKOOMARAM HASHEM; BANIMAHD BAHMAN; RAHNAMAY ROODPOSHTI F.

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:6 | Issue:35 Page(s): 1-13

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Title

VISUALIZING FINANCIAL STATEMENTS AND IMPROVING USERS' PERCEPTION OF INTELLECTUAL CAPITAL IN COMPANIES

Author(s)

SHAHMORADI NASSIM | NIKOOMARAM HASHEM | BANIMAHD BAHMAN | RAHNAMAY ROODPOSHTI F. | Issue Writer Certificate

Keywords

VISUALIZATION OF FINANCIAL STATEMENTSQ1

USERS' PERCEPTIONQ1

COMPANIES' INTELLECTUAL CAPITALQ1

Abstract

Presentation and transfer concepts in accounting, in most cases are based on numbers. While to obtain and extract some concepts such as intellectual capital, more calculation is needed. In this study, it has been tried to use the power of visualization as a cognitive means for the disclosure of intellectual capital concepts in financial statements. To this aim, using Davison's view some images were designed that were related to the concepts and were added to the associated reports in of a company in order to be experimentally tested among the MA students of accounting in 1394. To evaluate, confirmatory factor analysis was used. To test the research hypotheses two independent samples t-test were conducted. The obtained results confirm the high efficiency method used in improving the respondents perception of intellectual capital.

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APA: Copy

SHAHMORADI, NASSIM, NIKOOMARAM, HASHEM, BANIMAHD, BAHMAN, & RAHNAMAY ROODPOSHTI, F.. (2018). VISUALIZING FINANCIAL STATEMENTS AND IMPROVING USERS' PERCEPTION OF INTELLECTUAL CAPITAL IN COMPANIES. MANAGEMENT ACCOUNTING, 6(35 ), 1-13. SID. https://sid.ir/paper/198736/en

Vancouver: Copy

SHAHMORADI NASSIM, NIKOOMARAM HASHEM, BANIMAHD BAHMAN, RAHNAMAY ROODPOSHTI F.. VISUALIZING FINANCIAL STATEMENTS AND IMPROVING USERS' PERCEPTION OF INTELLECTUAL CAPITAL IN COMPANIES. MANAGEMENT ACCOUNTING[Internet]. 2018;6(35 ):1-13. Available from: https://sid.ir/paper/198736/en

IEEE: Copy

NASSIM SHAHMORADI, HASHEM NIKOOMARAM, BAHMAN BANIMAHD, and F. RAHNAMAY ROODPOSHTI, “VISUALIZING FINANCIAL STATEMENTS AND IMPROVING USERS' PERCEPTION OF INTELLECTUAL CAPITAL IN COMPANIES,” MANAGEMENT ACCOUNTING, vol. 6, no. 35 , pp. 1–13, 2018, [Online]. Available: https://sid.ir/paper/198736/en

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