PENINGKATAN KOMUNIKASI INFORMASI AKUNTANSI MENGGUNAKAN GAMBAR KARTUN

ABSTRACT: This research is aimed to answer how accounting information users classify accounting information when they are presented in different forms. Specifically, this research investigate whether users can efficiently and effectively classify failed and non-failed corporations.
The results show that respondents are most efficient when they classify accounting Information using Chemoffs schematic faces than any forms of conventional accounting information. The effectiveness of Chemoffs schematic faces is also evidenced when compared to other forms of accounting information presentation.
 Keywords: Chemoffs faces, communication of accounting information
Penulis: Rahmat Febrianto, Rafdinal
Kode Jurnal: jpakuntansidd060045

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Jp Akuntansi dd 2006