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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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The Teasing Effect: An Underappreciated Benefit of Creating and Resolving an Uncertainty / Bowen Ruan, Christopher K. Hsee, Zoe Y. Lu.
// Journal of Marketing Research August 2018, Vol. 55, No. 4 2018.p. 556-570. Seven studies covering diverse contexts show an underappreciated benefit of teasing in information acquisition: first creating and then resolving an uncertainty can generate a net positive experience, yet laypeople do not seek out this process. For example, trivia readers report better hedonic experiences if they are first teased with some missing information and then given that information than if they receive all the information at the same time; however, when given a choice, readers prefer to receive all information at the same time. The authors further show that teasing is hedonically beneficial because uncertainty engenders curiosity and thereby builds a potential for a positive experience, whereas uncertainty resolution satisfies the curiosity and thereby realizes that potential. This research yields practical implications by demonstrating that imbuing an ad with an uncertainty creation–resolution process improves the viewer’s attitude toward and increases the viewer’s willingness to try the advertised product.
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武汉大学经济与管理学院 / 陈继勇 ; 吴颂.
// Wuhan University Journal(Philosophy & Social Sciences) 湖北省武汉市 : 双月, 20145 - 11 p. TPP作为美国"亚洲再平衡战略"中的基础性经济政策之一,已成为当前全球区域经济合作的热点议题。但值得指出的是,TPP对促进东亚地区经济的再平衡仍存在诸多不确定性,即:TPP对东亚地区经济再平衡缺乏理论支撑、东亚地区缺乏适用TPP规则的现实条件、TPP难以改变东亚地区贸易网络格局、TPP对促进东亚地区金融合作缺乏针对性。由于TPP对东亚地区经济再平衡的影响存在诸多不确定性,因此中国必须在深入研究TPP的基础上,加强对外经济合作,拓展新的国际贸易市场,同时依靠技术进步,促进中国内部要素禀赋结构调整,提高人民币国际化水平,实现中国经济增长方式的转型升级。
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