چکیده:
Financial reports are the end product of an accounting system that is aiming
to provide useful information to users so that they can use this information in
making economic decisions to take it. Unfortunately, in order to fulfill this
goal in most cases, accountants neglected and presentations of information
for the content. The main purpose of this paper is to present a new model for
financial reporting that would somewhat increase the capacity to understand
the information contained in the financial statements and the report looks to
bring a new spirit.In this model is used Foundations of Visual Arts, the
psychology of colors, aesthetic intelligence, financial analysts and fuzzy
logic. In order to express the theoretical foundations and the introduction
and explanation of each of the above combination of physical arts in
accounting principles using the fuzzy model, was investigated. Finally is
presented a theoretical model which aims to provide performance figures
contained in the financial statements based on probabilities, using the
principles of visual arts (including color and size) and color psychology. In
addition to these financial statements in terms of form presentations to be
removed from the case of formal. This method of reporting a new category
innovative of accounting and financial reporting system.
خلاصه ماشینی:
A Practical Model to improve the understanding of the information contained in the financial statements using the Visual Arts Faezeh Keyvanipur1, Forough Heirani3* and Hassan Dehghan Dehnavi4 1department of Accounting, Yazd science and research branch, Islamic Azad University, Yazd, Iran.
Keyword: Visual arts, aesthetics, psychology of colors,the ability tounderstandinformation, financialanalysis and fuzzy logic * Corresponding author: Forough Heirani Peer review under responsibility of UCT Journal of Management and Accounting Studies INTRODUCTION Accounting as one of the phenomena of society, the responsibility to provide information in the form of financial reports to its users.
This study, in the event of an attempt to provide new and innovative ways to apply using parameters such as financial analysts, trapezoidal fuzzy logic, aesthetics, Foundations of Visual Arts and Psychology of colors in financial reporting, So that using this model can be animated to traditional financial reporting, and to make readers with minimal ability to understand financial matters, to be able to make optimal use of financial reports.
Visualization capabilities and scalability, variability, develop imagination, having active elements such as point, line, area, volume, shape, texture, color and qualities such as balance, proportion, harmony and contrast, especially in painting are particulars that Can provide direct and immediate experience around the world, providing images created in the mind and emotional interaction with the environment affect the improvement of human character and behavior(Namee,1371) In this paper, the color and size as two subsets of Foundations of Visual Arts, to increase intelligibility of the information contained in the financial statements have been used.