A Practical Model to improve the understanding of the information contained in the financial statements using the Visual Arts
DOI:
https://doi.org/10.24200/jmas.vol4iss02pp55-59Abstract
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. Methodology: 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. Results: 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. Conclusion: This method of reporting a new category innovative of accounting and financial reporting system.References
Color and Imaging Institute, 2004, The Psychology of Color (color effect system), sponsored by careful research to test theories Angela Wright.
Elliot, A., & Maier, M., 2007. Color and Psychological Functioning, Current Directions In Psychological Science, Association for psychological science, 16(5).
Hofstede, G. 1987. The cultural context of accounting. Accounting and culture, 1-11.
Hosseini Rad, A.M. 2013. Foundations of Visual Arts, Tehran, Iran publishing textbooks.
Itten, Johannes, 1974. The Art of Color, The Subjective Experience and Objective Rationale of Color, 1st Edition, Johns Wiely & Sons.
Kurdistani G.R., & Rahimi M. 2009. Application of Fuzzy Logic in accounting and financial decisions, the auditor Magazine, Issue 47.
Meshki, M., & Moghadam, A. 2006. Intermediate Accounting 1, Tehran, Payam Noor University Press.
Moheb, I., & Askari, B. 2011. Practical application of statistics in scientific method, Shiraz, Ahvaz Islamic Azad University.
Mohseni,H, Nafari B., 2000. General information Arts, Tehran, publisher of chastity.
Nami, G. 1992. Foundations of Visual Arts, Tehran, Toos Publications.
Niakan, L. 2013. The use of fuzzy logic, neural networks and genetic algorithms in the insurance industry, Insurance Research, Case Report No. 19.
Nikomaram, H., Roodposhti F., & Heybati,F. 2002. Fundamentals of Financial Management, Volume 1, Tehran, Press cashmere.
Setayesh MH, jamalian Poor (s) and Jamali Zainab M., 2011. A model to enhance the understanding of the information contained in the financial statements using the Visual Arts, Proceedings of Ninth National Congress of Accounting, University of Sistan and Baluchestan.
Sharif, A., 2014. The color of the Quran, Hadith and psychology, two extension Qur'an and Science Journal, Issue 14.
Tabibi, S., Mohammad, M., & Delgoshaei, B., 2013. Composing dissertations, essays, research projects and scientific papers, Fourth Edition, Tehran, Diba.
