XMU Professor Chen Yasheng publishes paper in top Journal of Accounting Research

Posted: 2016-12-23   Visits: 69

Recently,Prof. Chen Yasheng from the Accounting Department, School of Management, XMU published, as the first and corresponding author, a paper entitled The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device in the top-tier Journal of Accounting Research Vol.12016 (DOI: 10.1111/1475-679X.12102). The journal is one of the three most prestigious international academic journals in the field of accounting and one of the 24 top international journals in economics and management recognized by UT/DALLAS.


The team led by Professor Chen first introduced the notion of visual attention and the eye-tracking technology in accounting research and delved into the attention distribution of the managers as well as the impact on the quality of the managerial judgments during balanced-scorecard performance evaluations. Eye tracking technology has now made it possible to employ the research on visual attention as the intermediate variable between accounting information and managerial decisions, which is a major breakthrough in accounting theory and methodology. The experimental results proved that the distribution of visual attention directly affects the quality of decisions, in the meantime this research has managed to shun the one-sidedness in previous researches that merely stressed the impact of the presentation format of accounting information on managerial decisions, and discovered that the content correlativity of the information actually affects the focus of attenton far more significantly than the presentation format. This paper marked that the team headed by Prof. Chen has achieved world-class level in the utilization of eye tracking technology and has stood at the forefront in the research of behavioral accounting.

Edited by: Wang Xu