Survey on haptic rendering of data sets: Exploration of scalar and vector fields

Complementary to automatic extraction processes, Virtual Reality technologies provide an adequate framework to integrate human perception in the exploration of large data sets. In such multisensory system, thanks to intuitive interactions, a user can take advantage of all his perceptual abilities in the exploration task. In this context the haptic perception, coupled to visual rendering, has been investigated for the last two decades, with significant achievements. In this paper, we present a survey related to exploitation of the haptic feedback in exploration of large data sets. For each haptic technique introduced, we describe its principles and its effectiveness.

MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers have similar perceptions on MAS design. Testing a series of multi-group structural equation models, we find evidence for a preparer-user perception gap with respect to the mediating impact of a consistent financial language. Our results contribute to the still-ongoing controversial debate on MAS integration by indicating that the effectiveness of MAS design cannot be evaluated solely from an instrumental perspective independent from users’ perceptions.