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This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency.

Using an original case developed by the researchers, a total of 135 individuals participated in the experiment and rated the performance of carwash managers in two different scenarios: one manager excelled financially but failed to meet targets for all other three BSC perspectives and the other manager had the opposite results.

The evaluators rated managerial performance significantly lower in the graph format compared to a table presentation of the BSC. Performance ratings were significantly higher for the scenario where the manager failed to meet only financial perspective targets but exceeded targets for all other nonfinancial BSC perspectives, contrary to the usual predictions based on the financial measure bias. The evaluators reported that informativeness of the BSC was highest in the table or graph without summary measure formats, and, surprisingly, adding a summary measure to the graph format significantly reduced perceived informativeness compared to the table format. Decision efficiency was better for the graph formats (with or without summary measure) than for the table format.

Ours is the first study to compare tables, graphs with and without a summary measure in the context of managerial performance evaluations and to examine their impact on ratings, informativeness, and efficiency. We developed an original case to test the boundaries of the financial measure bias.

A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on IC disclosure. The purpose of this paper is to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing (ML)).

Using content analysis, the authors examine the level of IC disclosure provided in the annual reports of 100 IC-intensive listed UK firms. A 61-IC-item research instrument is used to measure IC disclosure and regression analysis is employed to examine the relation between disclosure and the market factors, controlling for corporate governance and firm-specific variables.

Text is the most commonly used format for IC disclosure, whilst the use of graphs/pictures is very low. The findings of the relation between market factors and IC disclosure are mixed. Market-to-book ratio is significantly related to disclosure in text and numerical, but not to graphs/pictures. Share price volatility is only associated with graphs/pictures, whilst ML is only related to text.

The authors findings suggest that the impact of capital market pressures on IC disclosure might differ with presentation format. In this context, the study makes a significant contribution to the IC disclosure literature.

Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning outcomes. Currently, two prominent intermediate-level financial accounting texts cover the SCF primarily in one end-of-text chapter, a massed presentation. The current study argues that the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts. In accordance with the spacing effect (Dempster, 1988), instruction of SCF material across the major recognition and measurement topic chapters, a spaced presentation format, potentially yields enhanced learning outcomes in comparison to the massed presentation.

Across three semesters of an intermediate-level financial accounting course, the SCF delivery format and coverage were varied in a 1 × 3 between-subjects experiment. The subjects completed an indirect-method SCF preparation task, which I analyzed across the three conditions.

Students learning the SCF presentation of intermediate-level transactions in a spaced presentation earned higher scores on the task compared to those learning the material in a massed format. Furthermore, the students exposed to the massed presentation performed no better than those not instructed on the material.

I base my findings on the results of one assessment of the SCF in one course. Future research should consider various tasks related to the SCF at different course levels and across a variety of instructional techniques.

The results imply that changes to the delivery of SCF material could potentially produce benefits to student learning.

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and business surveys often comment on business environments that appear to favor ABC methods, experimental studies of actual behavioral issues affecting ABCs usage are limited.

This study used an interactive computer simulation, under controlled, laboratory conditions, to test the decision usefulness of ABC information. The effects of presentation format (theory of cognitive fit and decision framing), decision commitment (cognitive dissonance), and their interactions were also examined. ABC information yielded better profitability decisions, requiring no additional decision time. Graphic presentations required less decision time, however, presentation formats did not significantly affect decision quality (simulation profits). Decision commitment beneficially affected profitability decisions, requiring no additional time. Decision commitment was especially influential (helpful) in non-ABC decision environments.

This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia. Investor behaviors, including acquisition, evaluation, weighting, judgment, and allocation decisions, are explained explicitly after taking a look at the form of the information and the way it is conveyed in various presentation formats.

This research used web-based experiments. It used a 2 × 2 between-subjects design. Eighty-nine selected students acted as surrogate investors. They were provided with company performance reports presented in different report formats (integrated versus non-integrated) and different forms of information (visual versus descriptive).

The results showed that information, when presented visually, is more influential on investment allocation decisions in Indonesia. In addition, the result of the post hoc test indicated that integrated reports are more influential than non-integrated reports.

The results of this study have significant implications for companies that publish financial and non-financial disclosures. The reports are required to be presented in an integrated and visual form in order to increase the investors' level of understanding so they can comprehend a company's performance holistically.

It is necessary for Indonesian policymakers to create regulations regarding the presentation of financial and non-financial information in an integrated and visual way.

This study fills a gap in the literature on integrated reports by showing that the visualization of information in such reports increases the level of understanding that underpins investment decision-making. Furthermore, this study contributes to cognitive load theory by providing evidence that the kind of presentation of information that facilitates people's cognitive ability is not only in the narrative form but visual presentation also works.

This paper aims to understand the effects of different presentation formats on nonprofessional investors’ judgments. Both International Financial Reporting Standards and US Generally Accepted Accounting Principles require an entity to present items of net income and other comprehensive income (OCI) either in one continuous or in two separate, but consecutive, statements but limited understanding exists about their differential effects on evaluation of company performance.

To investigate this research question, we used a two (Financial Position) x two (Format) randomized between-subjects experiment. Ninety-four graduate students assumed the role of investor and participated in this study.

Results of the experiment suggest that participants are more likely to incorporate OCI information presented in the one-statement format than in the two-statement format. Further analysis suggests that participants both assign more weight to OCI and perceive OCI to be relatively more important in the one-statement format than in the two-statement format, especially when the entity suffers an economic loss.

Results from this study provide evidence to the Financial Accounting Standards Board and International Accounting Standards Board that should be useful in evaluating the effectiveness of alternative comprehensive income reporting formats and should be of interest to accounting rule-making bodies, investors, publicly traded entities and financial analysts, among others.

With the advent of the intelligent environment, as novice researchers, graduate students face digital challenges in their research topic selection (RTS). The purpose of this paper is to explore their cognitive processes during data-driven decision making (DDDM) in RTS, thus developing technical and instructional strategies to facilitate their research tasks.

This study developes a theoretical model that considers data-driven RTS as a second-order factor comprising both rational and experiential modes. Additionally, data literacy and visual data presentation were proposed as an antecedent and a consequence of data-driven RTS, respectively. The proposed model was examined by employing structural equation modeling based on a sample of 931 graduate students.

The results indicate that data-driven RTS is a second-order factor that positively affects the level of support of visual data presentation and that data literacy has a positive impact on DDDM in RTS. Furthermore, data literacy indirectly affects the level of support of visual data presentation.

These findings provide support for developers of knowledge discovery systems, data scientists, universities and libraries on the optimization of data visualization and data literacy instruction that conform to students’ cognitive styles to inform RTS.

This paper reveals the cognitive mechanisms underlying the effects of data literacy and data-driven RTS under rational and experiential modes on the level of support of the tabular or graphical presentations. It provides insights into the match between the visualization formats and cognitive modes.

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

Education doctoral (EdD) students (mentees) typically hold full-time leadership positions in education-related fields while completing their degree. The types of support these scholar-practitioners need is unique because of their focus on balancing full-time work, academic, and personal needs. This study aims to explore mentor support systems for mentees in their first and second year of the EdD program through a group mentoring program, which is designed to provide resources and access to mentors to promote successful degree completion in five years or less.

Mentors participated in monthly presentations and discussions with mentees throughout the 2018–2019 academic year, which were video recorded. At the end of the academic year, mentors partook in an interview or focus group meeting.

Themes emerged related to mentors’ focus on the dissertation process; emphasis on outreach for support; discussions and work/life balance; selection of presentation topics; perceptions of networking opportunities with mentees; desire to build stronger connections with mentees; and concerns/opinions about the mentoring format.

The design of a mentoring program for EdD mentees varies throughout the doctorate degree pathway. Mentors support mentees in their doctoral journey through presentations and discussions about relevant topics during their first two years in the doctoral program. Additional studies are needed regarding EdD mentoring programs for students in the third year to the completion of the degree.

Few studies exist related to mentoring programs for scholar-practitioners in EdD programs. Results from this research provide EdD faculty and advisors insights to group mentoring and discussion topics for first and second year EdD students, based on the mentors’ perspectives.

This paper aims to present a research outcome to an investigation towards the innovative use of electronic-learning (e-Learning) software solutions to strengthen the interactive component of mobile learning (m-Learning) in university contexts. This work was motivated by observations of interactive limitations in existing m-Learning solutions in well-intentioned software development and e-Learning efforts. The aim of the project, thus, was to interrogate hindrances to the potency of m-Learning interventions. The idea was to strengthen the interactive component, to improve the compatibility of the desktop e-Learning process – with mobile appliances such as mobile phones and, finally, to explore cost minimizing avenues of downloading learning materials over mobile phones.

The methodology of the project was twofold: that is, both literature-based and experimental. Literature background offered insight on existing efforts towards interactive m-Learning solutions. Against this background, the project was then designed to explore ways to provide presentations and interactive chats for effective m-Learning over mobile phones. The idea was to reduce the file size of presentations slides for effective display on mobile devices. Finally, the aim was also to minimize airtime costs when transmitting presentation slides and when conducting interactive chats on mobile phones. An experiment research method was, thus, used. In this method, a problem and question were articulated first. Then, a practical technological solution was conceptualized, developed, pre-tested, modified and re-tested until it complied with sought specifications, Finally, the solution was implemented, to confirm its viability and response to a research problem and, ultimately, was reported in the findings.

Slides were developed with light colour resolutions to open effortlessly on tiny mobile screens. The best quality was between 128 and 201.188 (out of 255) pixels (more visible mobile phone screens), using Open Source Software. Clear slides also had a font greater than size 32. The average data per presentation were 9,872.66 bytes, and, when seven learners were chatting, it was 3,686.63 bytes (0.03 megabytes). For airtime costs, the Vodacom rate of R0.46 per megabyte was used. This translates to 0.8 × 0.46 = R0.0368 cost per slide. The m-Chisimba platform therefore, seems to be cost-effective, quality expedient and most appropriate for interactive m-Learning.

Existing m-Learning has been inadequate, failing to align adequately the desktop e-Learning solutions with mobile phone platforms. Desktop presentation slides, for example, have been incompatible with mobile phones’ operations and screen sizes. Mostly, content could consume a lot more airtime, owing to large sizes of desktop originated material that was incompatible with mobile platforms. A solution that emerged from original experiments, leading to the enhanced interactive m-Learning solution, the m-Chisimba platform, is, therefore, presented in this paper. The thinking is that mobile applications are convenient enablers which extend access to information. Nevertheless, mobile applications (including m-Learning solutions) cannot be seen as panaceas to solve all learning concerns as literacy and affordability remain challenges in many under-developed social environments. As a newly developed innovation, the m-Chisimba platform offers an improved m-Learning solution for learning activities over mobile gadgets such as mobile phones.

The research work offers new innovative solutions in a number of practical ways. It improves the interactivity component of the m-Learning process, to empower educators and learners to effectively engage learning over m-Learning devices.

The innovation makes it easier to for learning to take place effortlessly, over mobile platforms. Implications are that more people will be able to access learning processes on the move, meaning that obstacles to access learning opportunities are minimised.

Existing m-Learning has been inadequate, failing to align adequately the desktop e-Learning solutions with mobile phone platforms. Desktop presentation slides, for example, have been incompatible with mobile phones’ operations and screen sizes. Mostly, content could consume a lot more airtime, owing to large sizes of desktop-originated material that was incompatible with mobile-platforms. A solution that emerged from original experiments, leading to the enhanced interactive m-Learning solution, the m-Chisimba platform, is, therefore, presented in this paper. The thinking is that mobile applications are convenient enablers which extend access to information. Nevertheless, mobile applications (including m-Learning solutions) cannot be seen as panaceas to solve all learning concerns as literacy and affordability remain challenges in many under-developed social environments. As a newly developed innovation, the m-Chisimba platform offers an improved m-Learning solution for learning activities over mobile gadgets such as mobile phones.