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Financial representation research has gained considerable attention among researchers. The argument is on representation preferences and the effect of graph versus text representation of financial data. The display format for net income (NI) and comprehensive income (CI) has been proven to influence users’ financial decision-making process, depending upon users’ characteristics. It is worth noting that millennials are users whose characteristics and cognitive skills differ from those of preceding generations. This study aims to unravel millennials’ preferences for the earnings information and representation when making financial analysis and judgement, thus providing insight on their decision-making strategy, either perceptual or analytical.

This study used a 2 × 2 full factorial of experimental design, in which the financial representation in the following two ways: the textual disclosure content (NI versus CI) and the graphical display content (NI versus CI) was manipulated. This study conducted an online experiment with a total of 60 final participants.

The results reveal that textual disclosure of CI influences millennials’ financial decisions. This study also discovered that millennials’ financial decisions are unaffected by graphical displays of financial data as they place greater importance on textual financial data, particularly on CI representations, when making financial decisions.

Millennials are financial users who apply different financial analysis and judgement strategy from their predecessor. They value textual disclosure and CI when analysing firms’ performance.

This study contends that millennials are the financial users who will use analytical strategies while making financial decisions.

Analyses of organizational behavior traditionally use methods based on linear statistics. However, aspects of complex system behavior, such as market share performance, may be better modeled and understood using graphical approaches. These approaches can be used to clarify the relationships between variables found in psychological research and can provide a complement to traditional research representations that has particular value for the practitioner in organizations. This paper demonstrates how three‐dimensional graphs can be valuable tools for understanding, explaining, and communicating research results by using longitudinal performance data from the automotive industry as an illustration.

The purpose of this study is to conduct a comprehensive investigation into the utilization of visual impression management techniques within sustainability reporting. Specifically, the study aims to determine whether Italian companies employ impression management tactics in the presentation of graphs within their sustainability reports and, thus, problematize visual data communication in corporate social responsibility (CSR).

The research adopts a multimodal content analysis of the 58 sustainability reports from Italian listed companies that are GRI-compliant. The analysis focused on three types of graphs: pie charts, line graphs and bar graphs. In total, 860 graphs have been examined.

The study found evidence of graphical distortion techniques being employed by companies in their sustainability reports to create a favorable impression. Specifically, graph distortions are found in column graphs and not in line or pie charts. In particular, selectivity, presentation enhancement and measurement distortion techniques seem to be extensively used when adopting column graphs in sustainability communication. Moreover, social sustainability–related topics tend to be more represented of other area of CSR reporting. This suggests that companies, whether consciously or unconsciously, engage in impression management techniques when using graphs in their sustainability reports.

The study findings suggest that more consciousness is needed for companies when engaging in the construction and selection of graphs in their sustainability reports and that decision-makers should develop a clear guide for ethical visual communication.

The paper systematically analyzes visual impression management techniques in communicating sustainability data and, in particular, advances literature on graphical distortion. The value lies in empirical evidence of distortion adoption in GRI-compliant reports as well as problematizing visual data communication as a fundamental challenge for sustainability communication management.

The purpose of this paper conducts a co-design framework, thanks to different kinds of interviews with expert pilots in different space contexts for each stage of the technical development of the system.

To speak about the question of “spaces” and especially spaces in the design process, this paper is focussed on the transdisciplinary design research for commercial airline pilots. This design research combined a “Human-Centred Design” approach (Boy, 2015) with an occupational psychology, including a “Clinic of Activity” perspective (Kloëtzer et al., 2016). It integrates experts within the research process to design a new technological tool for indicating weather conditions in flight (Boulnois, 2018).

This study explains how the crossed self-confrontation interview under special space conditions allows dialogue to take place between the designers and the pilots for imagining the future workplace by using an emergent workspace.

The physical, psychological and social “space” conditions were worked on throughout the design process – including during the work analysis and design testing phases – and were revisited.

In this way, the occupational psychologist organised the framework for dialogue about the present situation and future workspaces, to anticipate changes in work organisation, enhance inter-professional collaboration and, finally, increase health and safety benefits for pilots, and potentially other workers, at the same time.

The purpose of this paper is to improve decision quality, and therefore project and portfolio success, by testing the influence of different visual representations of interdependency data in a simulated decision experiment. A network mapping approach to visualize project interdependencies is introduced and compared with matrix and tabular displays.

A simulated decision task in a controlled classroom setting tested five hypotheses though a sample of 480 experiments.

The type of data representation used is associated with differing levels of decision quality, and the use of network mapping displays is aligned with the best results.

The findings are limited as this experiment-based study presented a simplified decision scenario and involved students rather than practicing managers. The findings are best interpreted in combination with organization-based research.

The findings of this study suggest that visual data displays, particularly network mapping displays, can provide benefits and improve project portfolio decision quality. Managers may draw upon this study to design ways to include visual data representations in their project portfolio management decision processes.

This study uses experimentation to complement organization-based studies to better understand the influence of different methods of visualizing data and managing interdependencies between projects. This research provides an important contribution to meet the acknowledged need for better tools to understand and manage project interdependencies.

This paper ‘looks” into one of the most novel knowledge management technology products that has been brought to the market in the recent years. The authors describe two technologies, information visualization and knowledge extraction, for leveraging our natural abilities of vision, language and memory. They discuss a way for exploiting structure that is available in the information system in one case (traditionally called structured) and easily perceived by humans in the other (traditionally called unstructured). The two technologies focus on the two sides of this goal, respectively. They demonstrate the value of these technologies in supporting interaction with much larger amounts of information than was possible with previous graphical interfaces and in guiding access and use of the information and often for automating portions of the work.

This bibliographic essay examines the scope and variety of nonfiction works in comics form with the intent of expanding librarians’ awareness of the diversity of such materials and serving as a resource for librarians.

It provides some theoretical background for understanding what constitutes nonfiction in graphic form and an overview of works available in print.

The article provides a representative (but not comprehensive) survey of graphic nonfiction works in the genres of memoir, travel, journalism, history, biography, science, essays and educational materials.

The essay focuses on materials published in books in English; the library world would benefit from subsequent research exploring the richness of materials available in other formats and other languages.

The field of graphic nonfiction is expanding, and this article serves as a guide for libraries interested in building or expanding collections in this format.

This paper proposes and tests a model to explain the outcomes of three different information presentation formats. Based on cognitive fit theory, information visualization formats that best fit task characteristics are expected to lead to improved decision-making outcomes. We apply the Judgment and Decision-Making framework (Bonner, 2008) to investigate how certain factors can impact decision quality.

This study tests whether certain production variance presentation formats (percentages, dollar amounts, and schematic faces), task complexity, understanding of the presentation format, motivation, and effort increase the accuracy of a supervisor’s bonus calculation. A total of 281 students and professionals participated in this experiment. Their responses were examined using regression analysis.

Our results indicate that individuals mostly prefer the percentages presentation format and that the use of the percentages presentation format, a lower level of task complexity, and a better understanding of the variance presentation format lead to more accurate calculations in the experimental task.

Our study provides a call for further research on factors that influence the choice of presentation format as a potentially fruitful area for management accounting researchers.

We exhort practicing management accountants to exert direct influence on employees’ decision making through the use of variance presentation formats that fit their tasks and promote understanding.

Our experiment introduced two major innovations: it uses an interactive data visualization approach allowing subjects to select their preferred presentation format; and it focuses on production variances, a topic that has received less attention in the academic managerial accounting literature, but is still very relevant to practitioners.

In this paper we present a systemic approach to modeling coopetition between firms that provides a methodology for analyzing the strategic incentives for organizations to engage in coopetition relationships (the why) and the organization design required to address the complexities inherent in such multifaceted relationships (the how).

We pursue a model-based approach that incorporates important conceptualizations adapted from competence-based management (CBM) theory and value network approach. We illustrate the applicability of our approach by applying it to the case of coopetition between IBM and Apple in the development of PowerPC CPU.

We show how modeling can contribute to our understanding of the strategic incentives for the organizations to develop a coopetitive relationship (“the why” of coopetition) and the organization design required for accommodating and addressing the complexities and dynamics of such a multifaceted relationship (“the how” of coopetition).

First, our findings echo some of the perspectives developed in coopetition literature. Second, the study has utilized value network-level analysis in examining coopetition.

The modeling framework reported in this paper can help management practitioners in structuring choice situations involving coopetition, both in terms of the incentives to engage in a coopetitive setting and the design of a value network that can accommodate the complexities inherent in such multifaceted relations.

In this study, a new methodology to evaluate the performance of physics simulation engines (PSEs) when used in haptic virtual assembly applications is proposed. This methodology can be used to assess the performance of any physics engine. To prove the feasibility of the proposed methodology, two-third party PSEs – Bullet and PhysXtm – were evaluated. The paper aims to discuss these issues.

Eight assembly tests comprising variable geometric and dynamic complexity were conducted. The strengths and weaknesses of each simulation engine for haptic virtual assembly were identified by measuring different parameters such as task completion time, influence of weight perception and force feedback.

The proposed tests have led to the development of a standard methodology by which physics engines can be compared and evaluated. The results have shown that when the assembly comprises complex shapes, Bullet has better performance than PhysX. It was also observed that the assembly time is directly affected by the weight of virtual objects.

A more comprehensive study must be carried out in order to evaluate and compare the performance of more PSEs. The influence of collision shape representation algorithms on the performance of haptic assembly must be considered in future analysis.

The performance of PSEs in haptic-enabled VR applications had been remained as an unknown issue. The main parameters of physics engines that affect the haptic virtual assembly process have been identified. All the tests performed in this study were carried out with the haptic rendering loop active and the objects manipulated through the haptic device.