ความเข้าใจข้อมูลกำไรเชิงเศรษฐศาสตร์โดยการนำเสนอข้อมูลด้วยรูปแบบจินตทัศน์ / ผกาแก้ว เทพสุวรรณ = Comprehension of economic profit data using data visualization / Pakakaew Tepsuwan
Economic profit (EP) is a tool for the performance measurement which motivates executives to make decision in the way that will maximize value of a firm. However, the complication of EP calculation processes, which developed from the adjustment of accounting data-financial statement, is the obstacle of its comprehension and application. In this research both the Visualized EP and the Table EP were developed to display the calculation processes and the accounting adjustment items with the same amount of information and the same color tones. Also, the questionnaire was developed to conduct the opinion survey, the comprehension test, and the evaluation test for these two EP displays. With the expectation that these EP displays would communicate and helped the executives to comprehend the related-EP questions easier. Finally, it should lead to the enhancement of the capability to evaluate the related-EP questions. The questionnaire surveys from 356 samples with bachelor’s degree or higher were conducted. The results which were analyzed by using the Independent Samples Test showed that for the opinions of EP displays, the users preferred Visualized EP over Table EP in several aspects: (1) the interesting of the displays, (2) the collection of information, (3) the relationships of information, and (4) the ease to comprehend. The exception was that for (5) the evaluation, they thought the Table EP was more useful. However, for the comprehension test and the evaluation test, generally the samples who utilized Visualized EP could answer the EP questions more correctly. In the contrary, the groups of samples with the accounting background, the accounting work experience, and the verbal learning behavior could answer the EP questions by using Table EP more correctly. The results of this research are similar to the previous research studies of Visualized EP for - balance sheet learning, financial statement learning, budgeting, and risk factors.
