Yönetime veya işletme paydaşlarına sunulan, raporlarda genellikle karşımıza çıkan ana sorun içerik sorunlarıdır. Bu tür raporlarda birçok teknik veri ve bilgi yer alırken bu unsurların bilişsel, kavrayışsal ve hafızada kalıcı olma yönleri genellikle ihmal edilmektedir. Çalışmanın sonunda şu tespitler yapılmıştır; (a) Şirketler, algıyı optimize eden renk kullanımına ilişkin raporlama kılavuzlarını yeniden gözden geçirmeli veya rengi kurumsal renk paletinden ayrı olarak kullanmalıdır, (b) Raporlarda gereksiz tasarım öğeleri kullanılmamalıdır, (c) Kırmızı ve yeşil renk geçişleri için uygundur, (d) Doğru kullanıldığında renk, performans ölçüm sistemlerinde güçlü bir özelliktir. Giderek karmaşıklaşan içeriğin tasvir edilmesini sağlar ve bilginin hatasız ve hızlı bir şekilde aktarılmasını destekler.
Content issues are the focus of the problems we encounter in reports presented to business stakeholders. While such reports contain a lot of technical information, the cognitive and memory retention aspects are often neglected The findings of this research are the following: (a) Companies should reconsider their reporting guidelines on the use of color that optimizes perception, (b) Reports should not use unnecessary design elements, (c) Red and green are suitable for color gradients, (d) When used correctly, color is a powerful feature in performance measurement systems. Enables the depiction of complex content and supports the accurate transfer of information.
Primary Language | Turkish |
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Subjects | Financial Accounting, Non-Profit Accounting and Accountability, Sustainability Accounting and Reporting |
Journal Section | MAIN SECTION |
Authors | |
Early Pub Date | September 29, 2024 |
Publication Date | September 30, 2024 |
Submission Date | April 1, 2024 |
Acceptance Date | August 18, 2024 |
Published in Issue | Year 2024 Volume: 26 Issue: 3 |
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