دورية أكاديمية
Data Visualization of Budgeting Assumptions: An Illustrative Case of Trans-disciplinary Applied Knowledge
| العنوان: | Data Visualization of Budgeting Assumptions: An Illustrative Case of Trans-disciplinary Applied Knowledge |
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| المؤلفون: | Cuthbert, Carol E, Pearse, Noel J, Bradshaw, Karen L |
| بيانات النشر: | International Institute of Informatics and Cybernetics |
| سنة النشر: | 2024 |
| مصطلحات موضوعية: | To be catalogued |
| الوصف: | Trans-disciplinary research combines different fields into new conceptual and methodological frameworks. In this study, the SECI model of knowledge creation, which consists of Socialization, Externalization, Combination, and Internalization conversion modes, is used to analyze the implementation of a structured budgeting visualization system by a trans-disciplinary team. Through applied research in implementing a global budgeting system, budgeting assumptions are made explicit through visualization, transforming the approach to the budgeting process and its accuracy. This visualization, in turn, is enabled by assumptions underlying revenue planning, business services and employee compensation, and a visual process. The system displays a stepped approach, indicated by icons, representing the tasks involved in the budget process. For example, the system requires uploading the previous year’s information, setting the assumptions, calculating the suggested figures based on assumptions, and amending the proposed outcome. As adapted by Rice and Rice (2005), SECI is applied as the socialization of tacit-to-tacit budgeting assumption knowledge is solidified during the design phase of this transformation exercise. The externalization phase, in which budgeting assumptions are transformed from tacit to explicit, is evidenced during the configuration phase of the new system. The systemic collaboration results in the explicit assumptions being collectively leveraged across the regions during and after the “go-live” phase of system development. Finally, the internalization phase involves the explicit assumptions being transformed into new tacit knowledge as the experts evolve new assumptions derived from the transformation process. Semiotics provides variance information through hue, with, for example, darker colours indicating higher variances. This trans-disciplinary communication provides the means for increased efficiency and effectiveness. The resulting budget framework is visually validated through a heatmap by ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | computer; online resource; application/pdf; 1 online resource (20 pages); pdf |
| اللغة: | English |
| العلاقة: | Journal of Systemics, Cybernetics and Informatics; http://hdl.handle.net/10962/440236Test; vital:73759; https://corycommons.ru.ac.za/vital/access/manager/Repository/vital:73759Test; xlink:href="https://doi.org/10.54808/JSCI.22.01.130Test" |
| الإتاحة: | https://doi.org/10.54808/JSCI.22.01.130Test http://hdl.handle.net/10962/440236Test https://corycommons.ru.ac.za/vital/access/manager/Repository/vital:73759Test |
| حقوق: | Publisher ; Use of this resource is governed by the terms and conditions of the Creative Commons CC BY-NC-ND 4.0 License (Attribution-NonCommercial-NoDerivatives 4.0 International) https://creativecommons.org/licenses/by-nc-nd/4.0Test/ ; Open Access |
| رقم الانضمام: | edsbas.D28E75F |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |