Document Type : Research Paper
Authors
Abstract
The duty of an accountant is more than measurement, classification and simple summarizing of data of financial reports which is used by others and the main purpose of accounting reports is to force an effect on behaviors in term of useful applications. Subjects such as improvement in relationships increase the human body's accuracy in judgments and information processing. Simplification of financial decision making is considered by lots of accountant investigators. This made some studies for modification of information from financial data.
The current research was done considering the fact that "Use of graphical color symbols as a tool for data show, is very effective and familiar" and tested the effects of valuable color charts.
Studies showed that all of factors of sexuality, individual characteristics and their psychology, difficulty and kind of decision making are entered in effectiveness of colors. So the current research is pay attention to the effects of uses of color" charts to show the data and accounting information in conditions of difficult problems against simple ones and also tries the carefulness of decisions for ladies against gentlemen. This tends to reach to the main target which is preparation of the information with higher degrees of quality in term of subject, decision environment and decision makers' characteristics.
Decision making in current research was in type of prediction of continuity in the works of companies using test samples of gathered information and financial ratios i n t he shape of column charts.
Results of this research showed that the decision faults is reduced when color charts of financial information of the companies is used for difficult information processing and also made a better accuracy in predictions. Meanwhile, in comparison of the gentlemen, ladies did their judgments better with lower faults when color charts were used.
)