Graphs have been used since the historic times for the purpose of data representation. This has been done in order to facilitate the decision of the managerial team to help in the effective decision making. The primary and the most important motive behind the graph have been illustrated by Beattie and Jones (2008). They have stated that the graphs have been used in the annual reports in order to serve the interests of the different users who check the annual reports. Because of adding graphs to the annual reports, the management can present the valid and the important information in an effective manner as they generally provide the information in the flexible manner. Other than this, the presentation which has been used by them is completely eye-catching and appealing. The graphs also help in serving the comparisons and the identification of some of the important information.
The graphs may also help in the synthesis of the key performance indicators and help the management for the presentation of some of the key financial and the non-financial information in a form which is completely accessible. This can be used even in case of some of the less expert users. Other than this, the graphs are something which adds a visual ailment which is actually ‘spatial’ other than the decoding which is ‘linguistic’. With the use of the graphs, the user can also see the data in a clear, direct and the concise manner. The graphs may be memorable and useful as the human beings can retain a large number of pictorial information and graphical representation better than the numbers. In addition to this, the graphs are international as they help in the independence of the language.