Visualizing Financial Statements and Improving User's perception of Intellectual Capital in Companies

Presentation and transfer concepts in accounting, in most cases are based on numbers. While to obtain and extract some concepts such as intellectual capital, more calculation is needed. In this study, it has been tried to use the power of visualization as a cognitive means for the disclosure of intellectual capital concepts in financial statements. To this aim, using Davison's view some images were designed that were related to the concepts and were added to the associated reports in of a company in order to be experimentally tested among the MA students of accounting in 1394. To evaluate, confirmatory factor analysis was used. To test the research hypotheses two independent samples t-test were conducted. The obtained results confirm the high efficiency method used in improving the respondents perception of intellectual capital.