2010 年 3 巻 2 号 p. 159-183
Decision making in business planning is an essential managerial activity to invest corporate resources. Spreadsheet software like Excel is commonly utilized in financial planning in business decision. The dynamic re-calculation function of spreadsheet makes users to perform so called "What-If analysis", that is to change decisional and/or environmental values and to observe objective values like NPV with a financial model described on a spreadsheet. The "VI(Visual Interactive)-What-If" contrived by the researcher is an extended feature to Excel to change cell values by moving a mouse on slide bars instead of using a keyboard. The dynamic and continuous data change shows the financial model as "animation". The VI-What-If is expected to make users to handle financial models not only efficiently but also effectively because of its cognitive effect. This study is to research how the function affects quality of decisions in business planning by conducting user experiment. It was found that VI-What-If function affects users to recognize more risk and reduce overconfidence.