Specifications of the accounting methodology of radial-polar charts in statistics for management

Abstract

The manuscript considers the centers of the polar graphs as centers of equilibrium in the decision making of non-financial entities. Considering the average periods as dynamic measures of the decision making of entities, their representation in the axes of a radar chart takes different geometric shapes. Each geometric figure is a management class and they differ from each other by the greater or lesser amplitude of the distances between radial axes. Management classes contain management types that are polar charts and represent a balance between the activities represented on a radar chart. The dispersion between the management centers of the polar charts and the Cartesian centers of the radial charts explains the relationship between the accounting structures of financial statements and geometric figures generated.