Research Of Accounting Decision System Interface Visualization Based On Eye Tracking Technology

With the continuous development of science and technology and the popularization of information technology,management accounting informationization has become an important branch of management accounting development.As an important product of the tide of management accounting informationization,the accounting decision support system developed mainly relying on the basis of scientific decision-making,operational research and behavioral science,and it uses various professional information provided by accounting information system to assist senior decision-makers in making decisions,and achieves good results.However,according to the achievements of cognitive neuroscience in recent years,the ability of the brain is extremely limited.Like a computer with various defects,the limited rational computing ability of the brain also sets traps for human decision-making,such as psychological accounts,anchoring effect and so on.If we follow the path of increasing professional decision-making information,it may be counterproductive.There may be other development paths for accounting decision-making support system.For example,visualization technology transforms massive multi-dimensional data into visualized graphics to display in front of decision makers,controls data extraction and picture display through interactive means,makes invisible phenomena hidden in data visible,and provides a powerful and advantageous means for decision makers to analyze and understand data,form concepts and find rules.This path requires a combination of knowledge of cognitive neuroscience.Based on the theories of cognitive neuroscience such as limited theory,cognitive load theory and different cognitive style theory,this paper taking the management cockpit of CM hospital as the case analyses the application status of accounting decision-making system through in-depth interviews.This paper explores the demand of different roles for accounting decision-making system from the perspectives of accountants,enterprise decision-makers and system objectives.After that this paper establishes an important idea to study the interface design of accounting decisionmaking system from two perspectives of interface frame structure and interface color collocation.Subsequently,taking CM hospital management cockpit as an example,this paper analyses the experimental results,using experimental research method,questionnaire survey method and other means,through the design of eye movement instrument experiment,in which the experimental data of 30 subjects were collected in the form of questionnaires,interviews and so on.And the experimental results were analyzed by SPSS software,such as two-factor repeated measurement variance analysis.Combining with the experimental conclusion,this paper puts forward effective suggestions for optimizing the interface design of accounting decision-making system from three perspectives of interface framework design,interface color matching and user attraction promotion,and presents the results that are worth learning after summarizing the suggestions.Finally,the paper summarizes the limitations and shortcomings of this study,and the future of visual design of accounting decision system interface from the perspective of cognitive neuroscience is prospected.Through the test and analysis of the experiment,the main conclusions of this paper can be conclued as follows: 1.From the perspective of interface framework design of accounting decision-making system:(1)The change of interface framework design will affect the cognitive efficiency of financial personnel in applying accounting decisionmaking system.The overall layout of the interface of the "T" framework is more reasonable,which meets the browsing habits of most financial personnel and the cognitive needs of financial personnel.(2)In the order of browsing,financial personnel are accustomed to paying attention to the upper left corner of the interface of accounting decision-making system at the first sight.Without special label instructions,they will follow the order of browsing from top to bottom,then from left to right.(3)In key areas,most financial personnel will maintain a higher level of attention to the workspace of the left half of the interface of accounting decision-making system.(4)In terms of functional layout,financial personnel are liable to have cognitive burden on overly crowded or loose interfaces,and the interface with too scattered menu bars and toolbars can easily lead to financial personnel's distraction.(5)From the cognitive aspect of information spatial relationship,when the visual information received by financial personnel is only part of the whole content,but can not see the overall distribution of the content,it will also increase the cognitive burden.2.From the perspective of interface color matching of accounting decision-making system:(1)The change of background color will also affect the decision-maker's acceptance of decision-making information,in which the high-lightness contrast and black-and-white effect greatly reduce the decision-maker's attention to decision-making information,and the simple and elegant background color can attract more attention of decisionmakers.(2)Consistency of color application should be paid attention to in the design of interface color collocation of accounting decision-making system.(3)The obvious color difference can attract the attention of financial personnel.3.From the perspective of enhancing user attraction:(1)Beautifying the visual design of the interface of accounting decision-making system can make the information reading of decisionmakers in a low-pressure state,thus attracting the attention of decision-makers.(2)Improving the interaction of the system interface is an important way to improve the satisfaction of decision makers.(3)Realizing real-time dynamic feedback of accounting information can repeatedly stimulate the activity of the nucleus accumbens of decision makers and enhance the attractiveness of users.From the perspective of management accounting informationization and cognitive neuroscience,this paper tries to explore how to design and construct a visual interface of accounting decision-making system which is more in line with the financial characteristics and more efficient based on experimental research method.In terms of research content,this paper broadens the research horizon of current management accounting informationization.In terms of research methods,the experimental research method is novel and cutting-edge.The last but not least,the research results can be directly applied to the accounting software industry,which has important practical significance.