Accounting Visualization Revolution: Necessity and significance of extension from calculation to presentation

Abstract

This paper argues that accounting presentation, or “visualization” of accounting information, is a new area that management accounting research should address. Specifically, we will discuss the discovery of the importance of visualization by laboratory experiments, and the results of empirical analysis of lean accounting, the rise of discussion on practical visualization, etc. We will confirm each claim and discuss the direction of future research on the necessity of dealing with accounting visualization, although it is fragmentary.