چکیده:
Although the content superiority to figure is one of the major issues among
accountants and fiscal data providers, effects of figures on transferring data
and increasing its perception must not escaped the notice. A major purpose
of this research is deliberation of using and not using visual arts in
increasing the ability of perception of data inserted in fiscal reports. To this
aim, at first using the systematic elimination method, 32 out 37 companies in
pharmacy industry chosen as the primary sample of research during the
fiscal year of 2013. After the industry sampling the company's financial
reporting Tehran drug to to randomly to be select color and size. The
original research (researcher) using Excel software programming and
graphics were prepared financial statements, the outcome of this process
through the application of innovative collected. Then design a questionnaire
survey among 24 experts, was tested programming model. The results of the
experts using spss software and statistical methods were approved in a
society.
خلاصه ماشینی:
Programming And model sensing applications using visual arts to improve the understanding of the information contained in financial reports 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 to understand, Financial Analysts * 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.