The Effects of Differing Information Presentations of General Purpose Financial Statements on Users' Decisions.

By examining the decision maker's use of information across differing presentation formats (tabular and graphical), this study attempts to identify the most useful format. It attempts to correct methodological deficiencies cited as reasons for conflicting results in prior research. Three issues are investigated: the learning curve of the subjects performing the spatial task; the theory of cognitive fit; and the efficacy of using combination formats to support all tasks. The study failed to support the theory of cognitive fit for decision accuracy. The presentation format predicted to support each task did not significantly affect accuracy. However, the combination format was superior to the graphical format when controlling for task type. In addition, the study supported the conclusions of prior research that learning occurs.