Exploring Urban Environments Using Virtual and Augmented Reality

In this paper, we propose the use of specific system architecture, based on mobile device, for navigation in urban environments. The aim of this work is to assess how virtual and augmented reality interface paradigms can provide enhanced location based services using real-time techniques in the context of these two different technologies. The virtual reality interface is based on faithful graphical representation of the localities of interest, coupled with sensory information on the location and orientation of the user, while the augmented reality interface uses computer vision techniques to capture patterns from the real environment and overlay additional way-finding information, aligned with real imagery, in real-time. The knowledge obtained from the evaluation of the virtual reality navigational experience has been used to inform the design of the augmented reality interface. Initial results of the user testing of the experimental augmented reality system for navigation are presented.

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.