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Derivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness / Anne Beana & Helen Irvine.
// Accounting and Business Research. Volume 45, N5, 2015. London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.pages 602-619. Responding to mixed evidence on the decision-usefulness of annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, this paper examines usefulness in a direct study of user perceptions. Interviews with analysts from Australia s four major banks reveal essential usefulness, limited by the disclosures failure to reflect companies actual use of derivatives throughout the period, and inability of users to understand companies off-balance sheet risk and risk management practices from information considered generic and boilerplate. The research complements and extends existing archival and survey research and provides new evidence suggesting low-cost ways for increasing usefulness. It supports the International Accounting Standards Board s disclosure recommendations in its recent Discussion Paper: A Review of the Conceptual Framework for Financial Reporting, but, at the same time, highlights that for these proposed measures to be successful in relation to IFRS 7, they may need to address other issues. The research increases knowledge of the informational requirements of lenders, an important class of financial information user, and supports calls from practice for companies to improve their disclosure of material economic risks.
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Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement/ Paolo Quattrone
// Accounting and Business Research vol.47, no. 5/2017 2017.p. 588 - 612. Making decisions when managing organisations always involves the constant management of ambiguity and a great deal of complexity due to uncertainties and the intrinsic political nature of every decision-making processes. This paper argues that in order for management accounting to deal effectively with this ambiguity and uncertainty, both must be embraced, not suppressed, by the design of data visualisations produced by management controls as aids to the decision-making processes. Drawing on studies in rhetoric, alongside others on the rhetorical and communicative power of images and visualisations, this paper identifies a series of principles that can contribute to the development of a visual rhetorical framework to inform the design of data visualisation (e.g. dashboards, business reports). The need to conceive of data visualisations beyond their representational function, and the principles that are identified, are then illustrated through the visual rhetorical analysis of a complex dashboard utilised in the programme management of the construction of a large airport terminal. The paper ends with an outline of a research agenda for the future design of data visualisation in accounting, and beyond.
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