| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 105 === The age of big data has come. For the financial information that belongs to the quantification, the conversion of large amounts of data into graphs will help decision makers to analyze and communicate more easily in the risk identification process. The current local government budget planning process can be observed the local govern-ment must complete the budget preparation and review be in just two to three months. How to review the large amount of budget planning quickly and accurately by the agencies in this urgent time is expected to be explored for this study. Therefore, the purpose of this study is to design the budget planning process as a visual prototype, by operating interactive visualization chart for risk identification. Moreover, analyze the changes in the chart contribute to the annual budget preparation and expenditure plan-ning and management. In advance to take the necessary measures and strategies.
This study takes the Design Science Research Methodology (DSRM) as the re-search method and refers to the five stages of visualization development by the scholars, combined with the ISO31000 risk assessment process. In each stage through interviews to understand the user's system requirements, and design a visual prototype. Use local government accountants as a prototype user and through a questionnaire survey to as-sess the effectiveness of visual prototype.
The qualitative and quantitative analysis of this study shows that because of different nature and different needs of different counties and cities, and can not be set applicable to all of the local government budget risk threshold. So there is no standard in the risk identification. This study designed visual prototype can be used by local government, and users produce visualized charts that meet the needs of the unit's characteristics and analysis purposes and to help speed up the budget review process and assess its risks.
|
|---|
