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Recent technological advances have created volumes of data such that, unless some effective methods are used to analyse them, they will be either wasted or under‐examined for their useful information content. Scientific data visualization is an attempt to use graphical and numerical tools to extract information contained in data and hence to allow its analysis. This paper seeks to present a systematic approach to the development of tools for scientific data visualization.

It is shown that the approach to implement these tools involves four major steps: description of a reference model, validation of the data process, description of the software component and the design and implementation of the visualization tool.

This approach is substantiated by defining conditions suitable for scientific data visualization processes, in a relaxed manner. These conditions are subsequently refined more formally. Definitions and theorems of the proofs are succinctly discussed.

The mathematical description of the visualization process is necessary to understand and maintain some significant reduction in errors in scientific visualization processes.

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big data environment. The proposed framework predicts the relationships among data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making.

The methodology to accomplish the conceptual framework is based on a thorough literature review that consists of theoretical discussions and comparative studies of other authors’ works and thinking. It also involves summarizing and interpreting previous contributions subjectively and narratively and extending the work in some fashion. Based on this approach, this paper formulates four propositions about data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making.

The proposed framework expects that the cognitive process of data visualization integration and intuitive data processing mode will improve auditors’ judgment decision-making. This paper also contends that task complexity may influence the cognitive process of data visualization integration and processing modes because of the voluminous nature of data and the complexity of business processes. Hence, it is also expected that the relationships between data visualization integration and audit judgment decision-making and between processing mode and audit judgment decision-making will be moderated by task complexity.

There is a dearth of studies examining how big data and big data analytics affect auditors’ cognitive processes in making decisions. This paper will help researchers and auditors understand the behavioral consequences of data visualization integration and data processing mode in making judgment decision-making, given a certain level of task complexity.

With the advent of big data and the evolution of innovative audit procedures, the constructed framework can be used as a theoretical foundation for future empirical studies concerning auditors’ judgment decision-making. It highlights the potential of big data to transform the nature and practice of accounting and auditing.

Data visualizations in some form or another have served as decision-support tools for many centuries. In conjunction with advancements in information technology, data visualizations have become more accessible and more efficient to generate. In fact, virtually all enterprise resource planning and human resource (HR) information system vendors offer off-the-shelf data visualizations as part of decision-support dashboards as well as stand-alone images and displays for reporting. Plus, advances in programing languages and software such as Tableau, Microsoft Power BI, R, and Python have expanded the possibilities of fully customized graphics. Despite the proliferation of data visualization, relatively little is known about how to design data visualizations for displaying different types of HR data to different user groups, for different purposes, and with the overarching goal of improving the ways in which users comprehend and interpret data visualizations for decision-making purposes. To understand the state of science and practice as they relate to HR data visualizations and data visualizations in general, we review the literature on data visualizations across disciplines and offer an organizing framework that emphasizes the roles data visualization characteristics (e.g., display type, features), user characteristics (e.g., experience, individual differences), tasks, and objectives (e.g., compare values) play in user comprehension, interpretation, and decision-making. Finally, we close by proposing future directions for science and practice.

With the rapid development of materials informatics and the Semantic Web, the semantic-driven solution has emerged to improve traditional query technology, which is hard to discover implicit knowledge from materials data. However, it is a nontrivial thing for materials scientists to construct a semantic query, and the query results are usually presented in RDF/XML format which is not convenient for users to understand. This paper aims to propose an approach to construct semantic query and visualize the query results for metallic materials domain.

The authors design a query builder to generate SPARQL query statements automatically based on domain ontology and query conditions inputted by users. Moreover, a semantic visualization model is defined based on the materials science tetrahedron to support the visualization of query results in an intuitive, dynamic and interactive way.

Based on the Semantic Web technology, the authors design an automatic semantic query builder to help domain experts write the normative semantic query statements quickly and simply, as well as a prototype (named MatViz) is developed to visually show query results, which could help experts discover implicit knowledge from materials data. Moreover, the experiments demonstrate that the proposed system in this paper can rapidly and effectively return visualized query results over the metallic materials data set.

This paper mainly discusses an approach to support semantic query and visualization of metallic materials data. The implementation of MatViz will be a meaningful work for the research of metal materials data integration.

Data literacy – the ability to read, analyze, interpret, evaluate and argue with data and data visualizations – is an essential competency in social studies. This study aims to examine the degree to which US state standards require teachers to teach data literacy in social studies, addressing the questions: to what extent are US social studies teachers required to teach data literacy? If they are required to teach it, are they provided with guidance about competencies to address at each school or grade level and with respect to particular content?

The study used content analysis, using a variety of priori and emergent codes, to review social studies standards documents from all 50 states and the District of Columbia.

Findings indicate that although state standards suggest that data visualizations should play a role in social studies instruction, they provide poor guidance for a coherent, progressive and critical approach across grade levels.

This paper currently knows little about if and how teachers address data literacy in social studies education. This study provides a snapshot of guidance teachers across states are given for teaching data literacy, and by extension, the quality of data literacy instruction recommended for students across the USA.

This paper aims to provide a framework for thinking about meaningful data visualization in ways that can be applied to routine statistics collected by libraries.

An overview of common data display methods is provided, with an emphasis on tables, scatter plots, line charts, bar charts, histograms, pie charts and infographics. Research on “best practices” in data visualization design is presented; also provided is a comparison of free online data visualization tools.

Different data display methods are best suited for different quantitative relationships. There are rules to follow for optimal data visualization design. Ten free online data visualization tools are recommended by the authors.

Evidence-based libraries collect and use data to affect change and to support departmental and institutional accreditation standards. Proper data visualization allows libraries to communicate their message in a more compelling and interesting way, while assisting in the understanding of complex data.

This paper aims to examine major cognitive biases in auditors’ analyses involving visualization, as well as proposes practical approaches to address such biases in data visualization.

Using the professional judgment framework of KPMG (2011), this study performs an analysis of whether and how five major types of cognitive biases (framing, availability, overconfidence, anchoring and confirmation) may occur in an auditor’s data visualization and how such biases potentially compromise audit quality.

The analysis suggests that data visualization can trigger and/or aggravate the common cognitive biases in audit. If not properly addressed, such biases may adversely affect auditors' judgment and decision-making.

To ensure that data visualization improves audit efficiency and effectiveness, it is essential that auditors are aware of and successfully address cognitive biases in data visualization. Six practical approaches to debias cognitive biases in auditors’ visualization are proposed: using data visualization to complement rather than supplement traditional audit evidence; positioning data visualization to support rather than replace sophisticated analytics tools; using a dashboard with multiple dimensions; using both visualized and tabular data in analyses; assigning experienced audit staff; and providing pre-audit tutorials on cognitive bias and visualization.

The study raises awareness of psychological issues in an audit setting.

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors ' approach is its capacity for discovery and recognition of new and unexpected insights.

Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities.

The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities.

Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution.

This paper provides a framework for developing an automated visualization solution which may have implications in practice.

This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.

New computer-assisted techniques for visualizing data are evolving in a number of areas in transportation. For example, in engineering, 3D visualization and microsimulation techniques are being applied for the identification and evaluation of geometric and operational solutions for improving visually impaired pedestrian access to roundabouts and channelized turn lanes. For planning, visualization is being used for corridor analysis. Data visualization is being used as a tool for improving decision-making within transit agencies, as well as a tool for understanding truck trip generation on highways. Many of these new techniques take advantage of archived intelligent transportation systems (ITS) data. Examples of other innovative data sources include global positioning systems (GPS), geographic information systems (GIS), computer-aided design (CAD), and a variety of visualization tools available for use with travel survey data. As these various techniques and software applications move forward, consideration needs to be given to how the “lessons learned” from these applications can facilitate the use of data visualization techniques for travel survey data analysis and decision-making.