Interactive Visualization on Big Data in Accounting – Evidence from Ho Chi Minh City

Abstract

Nowadays, with the development of Industry Revolution 4.0 and big data, accountants must work with multiple sources of information that require interactive visual reports. Together with the increasing popularity of interactive visualization, this study aims to explore the current state of its usage by accountants in Ho Chi Minh City. Simultaneously, the study also examines the human and technological barriers affecting the application of interactive visualization to big data in accounting. Research results indicate that there are differences when accountants use simple and advanced types of interactive visualizations. The fewer accountants use interactive techniques, the less they perceive them as easy to use. The less familiar an accountant is with advanced visualizations, the less they use them and perceive them as easy.