The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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Influence of Information Presentation Format on Decision-Making: A Literature Review with A Focus on Cognitive Fit Theory
Shinichiroh Makishita
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2022 Volume 30 Issue 1 Pages 141-158

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Abstract

One of the ways to improve decision making is to improve information visualization. In this paper, we focus on information visualization, the presentation format of information. Specifically, we will review previous studies that focus on how the same information affects decision making in different presentation formats, such as tables and graphs, and attempt to organize and discuss them. As a result, three remaining issues were clarified: there is little research on financial information and its display format in Japan, whether the research results of the previous studies can give some suggestions on the problem of information visualization in Japan, and what variables do firms anticipate that may influence the form of presentation that may affect the degree of awareness of certain financial information?

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© 2022 The Japanese Association of Management Accounting
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