مطالعه اثر تجدیدنظر در ساختار صورت‌های‌مالی اساسی بر ادراک استفاده‌کنندگان با استفاده از داده‌های ردیابی چشم
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداریمحمدحسین ودیعی 1 , رضا حصارزاده 2 , فرهاد نسیم طوسی 3
1 - گروه حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.
2 - گروه حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.
3 - دانشگاه فردوسی مشهد، مشهد، ایران.
کلید واژه: تجدیدنظر در قالب صورتهای مالی, ردیابی چشم, بارشناختی, سهولت شناختی, عمق پردازش,
چکیده مقاله :
پژوهش حاضر در حوزه حسابداری رفتاری (قلمرو مشترک حسابداری و علوم رفتاری) قرار داشته و در راستای هدف غایی پژوهش‌های حسابداری رفتاری یعنی «شناخت، توضیح و پیش‌بینی رفتار انسان در موقعیت‌ها یا زمینه‌های حسابداری» گام بر می‌دارد. هدف از پژوهش حاضر، شناختِ اثر تجدیدنظر در قالب صورتهای مالی بر جنبه‌هایی از ادراک استفاده‌کنندگان شامل بارشناختی، سهولت‌شناختی و عمق پردازش می‌باشد. در این راستا، مختصات نگاه 61 شرکت‌کننده (شامل حسابداران و حسابرسان) در هنگام مطالعه صورت‌های‌مالی (در قالب چهار گروه، متخصص/غیرمتخصص × قالب قدیم/جدید) توسط دستگاه ردیابی چشم پایش و با فرکانس 33 هرتز توسط رابط کاربری (طراحی شده به زبان C#) ثبت گردید. سپس این داده‌ها توسط نرم‌افزار تخصصی ردیابی چشم OGAMA تفسیر شده و متغیرهای محاسبه شده به کمک رگرسیون خطی مورد تجزیه‌وتحلیل قرار گرفت. اهم نتایج به‌دست‌آمده عبارت‌اند از: 1. تجدیدنظر در قالب صورتهای مالی منجر به کاهش بارشناختی، افزایش سهولت شناختی و افزایش عمق پردازش در ذهن شرکت‌کنندگان شده است که بر اساس نظریه‌های برتین و تناسب شناختی، مبین برتری قالب جدید صورتهای مالی نسبت به قالب قدیم می‌باشد (بیشترین بهبود مربوط به تغییرات در ترازنامه است). 2. ترتیب ارائه صورتهای مالی فرایند شناخت استفاده‌کنندگان را دستخوش تغییر می‌نماید، شرکت‌کنندگان در هنگام مطالعه اولین صورتهای مالی اساسی، بارشناختی بیشتر و سهولت شناختی کمتر را تجربه کرده‌اند که ممکن است از تمایل ذهن انسان به تمرکز بیشتر بر نخستین قطعات اطلاعات و یا اثر خستگی نشئت گرفته باشد.
Background and Purpose: This study explores the field of behavioral accounting, aligning with its primary objective: to understand, explain, and predict human behavior in accounting contexts. The research focuses on assessing the impact of revisions in the format of financial statements on various aspects of user perception, including cognitive load, cognitive ease, and depth of processing.
Methodology: Eye movement is closely linked to cognitive functions such as perception, attention, and memory. This relationship is well-established, as eye movements provide a precise and straightforward method for studying how information is extracted from the visual environment. In this study, we employed an eye-tracking tool to monitor the gaze patterns of participants as they reviewed financial statements. Specifically, we recorded the eye coordinates of 61 participants (comprising both accountants and auditors) while they evaluated financial statements presented in four different formats (expert/non-expert × old/new format). The eye-tracking data were captured at a frequency of 33 Hz using a user interface designed in C#. These data were then analyzed using OGAMA software, and the resulting variables were subjected to linear regression analysis.
Findings: This study's findings reveal that revisions in the format of financial statements significantly reduced cognitive load, enhanced cognitive ease, and deepened processing for the participants. Additionally, the sequence in which core financial statements were presented influenced users' cognitive processes. Participants experienced higher cognitive load and lower cognitive ease when reviewing the initial financial statement.
Discussion: Bertin's theory, which emphasizes the process of extracting "informational cues" from the format of information presentation to answer questions, posits that decision-making performance is influenced by three factors: the "set of information provided," the "question to be answered," and the "format of information presentation." In this study, the format of the information presentation varied across participant groups. As a result, the observed improvements in psycho-cognitive variables can be attributed to enhancements in the presentation format. These improvements likely stem from reduced white space, fewer columns, and a more structured report format. Additionally, cognitive fit theory suggests that humans are limited processors, and any mismatch between information format and processing requirements increases task complexity, making it more challenging. Thus, the revised financial statements appear to align more closely with the cognitive processing needs of the human mind. Furthermore, the study's results indicate that "cognitive load," "cognitive ease," and "depth of processing" are influenced by the order of information presentation, which may be due to the mind's natural tendency to focus more on initial information or the effects of cognitive fatigue.
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