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ERIC Number: ED529436
Record Type: Non-Journal
Publication Date: 2011
Pages: 12
Abstractor: As Provided
Reference Count: 21
ISBN: N/A
ISSN: ISSN-1548-6613
Learning Financial Reports From Mixed Symbolic-Spatial Graphs
Tanlamai, Uthai; Soongswang, Oranuj
Online Submission, US-China Education Review B 6 p797-808 2011
Mixed visuals of numbers and graphs are available in various financial reports that demonstrate the financial status and risks of a firm. GWN (graphs with numbers) and TWG (table of numbers with graphs) were used as two alternative visuals derived from the actual data of two large public companies, one from food manufacturing industry (food) and another from retail department stores (retail). To study learning gain from exposure to visual representations, two influencing constructs were employed from the information processing literature, IL (information load) and CL (cognitive load). An online survey was sent out to 828 alumni and students from the graduate program of information technology in business of a large university. The overall response rate was 19.7%. Results showed that perceived learning was slightly higher when they used GWN than TWG. The difference in means tests showed significant differences in the comprehension, application and analysis of learning levels using GWN visual and insight learning level using TWG visual. It was apparent that spatial graphs induced less cognitive process than symbolic numbers in a table. Respondents felt that their learning increased with a greater amount of data being perceived as depicting. In contrast, learning was negatively related to CL, indicating that the more complex the data was perceived, the less learning gain the subjects thought they had. Longer EXs (experience with financial reports) has some bearing on learning, but different LSs (learning styles) did not influence any level of learning. Appended are: (1) Questionnaire Parts; (2) Mixed Symbolic and Spatial Visuals--Example for the Food Corp; and (3) Construct Reliability and Validity. (Contains 10 tables and 1 figure.) [Research support for this project was provided by the "Integrated Innovation Academic Center: IIAC" Chulalongkorn University Centenary Academic Development Project and Chulalongkorn Business School.]
Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Thailand