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It can be tough choosing between a dark and light theme. It's a polarizing topic. People are passionate about their theme colors. Here's how I make the choice for all my data viz projects, dashboards & reports...
Across most of the research I've reviewed, light themes have better legibility and perception. But that does not mean they're always the right choice.
Given all the dark themed apps being released lately, you won't be surprised to learn that many surveys and internal user data show that people frequently prefer dark themes. People list all sorts of reasons but the big ones are: less eye strain, less distractions, better aesthetics, easier to focus, etc.
Every digital product is different but data visualization can be a really good match for dark themes. The main reason is this:
Dark themes help you highlight visual content without being distracted by your background and text elements.
That's not universally a good thing, but when visualizations are your focus, dark themes bring attention where you want it.
On the flip side, light themes tend to work better for text-heavy reports and, more importantly, light themes improve accessibility. Light themes typically better match ambient light in the environment which makes it easier to interpret for folks with any form of visual impairment.
A few other tips to help you make a decision:
My enterprise clients overwhelmingly prefer light themes. If you're working in a large organization like this, then see if you have a brand/style guide available. It usually will have guidance you can use to make the decision.
If you're displaying the dashboard in a dark environment, then you should probably use a dark theme to match the ambient light in the space.
If you're going to be printing your report then use a light theme. Dark themes are not handled well by printers.
Let me know what your building, I'm happy to help you decide on a theme.