Learning accounting has been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description in the statement of financial position and income statement. Common practice in presenting these accounting reports is in the form of table with numbers or two or three dimensional graphs generated by a spreadsheet program. However, in this research, alternative visualization with metaphor from nature is proposed as a learning system for novice users and managers. Having investigated through various kinds of plants, lotus is an attractive analogy because every part of the lotus plant from leafs to roots is usable and can change to economic value. Besides, lotus plants in man-made or natural settings can easily be part of a familiar, natural ecology system with their beauty and serenity representation. Methodology employed in this research consists of 5 steps. The first step is brainstorming among researchers in an effort to map accounting items with different parts of a lotus plant. The second step is gathering ideas from experts of different disciplines, for examples, architecture, biology, accounting and finance. Instrument is developed in the third step to study attitudes, experience and adoption intention. In the fourth step, data is collected from two groups of users: the first group comprises 13 novice users from bachelor degree in accountancy; the second group includes 45 expert users from master degree in accounting and corporate governance. The students are from two large public universities. The results from this initial study demonstrated that novice users embrace the concepts more than expert users. This is attributable to higher level of expectation on information requirements of expert users for in-depth analysis. Nevertheless, expert users suggested the idea of using multiple lotuses to compare multiple company performance instead of using single lotus to represent each accounting item. Finally in the fifth step, the instrument is revised and used to with 120 novice users to address the usability of visualizing financial statements with natural metaphor like lotus plants.