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      Interactive Data Visualization: New Directions for Accounting Information Systems Research

      1 , 1 , 2

      Journal of Information Systems

      American Accounting Association

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          Abstract

          ABSTRACT: Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.

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          Most cited references 72

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          Consumer Decision Making in Online Shopping Environments: The Effects of Interactive Decision Aids

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            MouseTracker: software for studying real-time mental processing using a computer mouse-tracking method.

            In the present article, we present a software package, MouseTracker, that allows researchers to use a computer mouse-tracking method for assessing real-time processing in psychological tasks. By recording the streaming x-, y-coordinates of the computer mouse while participants move the mouse into one of multiple response alternatives, motor dynamics of the hand can reveal the time course of mental processes. MouseTracker provides researchers with fine-grained information about the real-time evolution of participant responses by sampling 60-75 times/sec the online competition between multiple response alternatives. MouseTracker allows researchers to develop and run experiments and subsequently analyze mouse trajectories in a user-interactive, graphics-based environment. Experiments may incorporate images, letter strings, and sounds. Mouse trajectories can be processed, averaged, visualized, and explored, and measures of spatial attraction/curvature, complexity, velocity, and acceleration can be computed. We describe the software and the method, and we provide details on mouse trajectory analysis. We validate the software by demonstrating the accuracy and reliability of its trajectory and reaction time data. The latest version of MouseTracker is freely available at http://mousetracker.jbfreeman.net.
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              Toward a deeper understanding of the role of interaction in information visualization.

              Even though interaction is an important part of information visualization (Infovis), it has garnered a relatively low level of attention from the Infovis community. A few frameworks and taxonomies of Infovis interaction techniques exist, but they typically focus on low-level operations and do not address the variety of benefits interaction provides. After conducting an extensive review of Infovis systems and their interactive capabilities, we propose seven general categories of interaction techniques widely used in Infovis: 1) Select, 2) Explore, 3) Reconfigure, 4) Encode, 5) Abstract/Elaborate, 6) Filter, and 7) Connect. These categories are organized around a user's intent while interacting with a system rather than the low-level interaction techniques provided by a system. The categories can act as a framework to help discuss and evaluate interaction techniques and hopefully lay an initial foundation toward a deeper understanding and a science of interaction.
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                Author and article information

                Journal
                Journal of Information Systems
                American Accounting Association
                0888-7985
                1558-7959
                September 01 2010
                September 01 2010
                : 24
                : 2
                : 1-37
                Affiliations
                [1 ]Iowa State University
                [2 ]University of Nevada, Las Vegas
                Article
                10.2308/jis.2010.24.2.1
                df9b3431-7c4d-40df-b1b6-4ed3e9418b96
                © 2010

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