Vol: 12, Issue: 1 2022

Page: 031-052

The Role of Visual Representation in Enhancing The Quality of Progress Reports

Emad Ghafoori Abood AL Najjar, Sajjad Mahdi Abbas

http://doi.org/10.37648/ijtbm.v12i01.002

The financial reporting function represents one of the workshops of the development of accounting and accounting functions as it represents an extension of the efforts of academics and professionals over time and at the same time is a response to the renewed needs of users of accounting information, and that progress reporting represents an integrated entry point of financial reporting, it is in line with the objectives of the conceptual framework for financial accounting, which is to provide appropriate and honest ly-represented information, and that enhancing the quality of these reports through visual representation of information is an objective to be implemented by information providers and accountants, so the objectives of this research are the most important objectives of this research. Is to determine the most important means of visual representation of the data and its impact on the quality of the progress reporting and the research concluded that the means of visual representation affect the quality of the progress reports so the researchers recommend the adoption of these methods by the management of the company sample research.