Making sense of complex data using interactive data visualization

• Case gives students an opportunity to organize accounting data to create interactive data visualizations (IDVs) for decision makers to use.
• Case enables students to understand the potential impact of IDVs on preparers and users of accounting information.
• IDVs allow decision makers a choice of which data to display and how to represent the data.
• Case can be used in accounting information systems and managerial accounting courses.

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.