Journal article
Category Width Cognitive Style As A Factor In Accountants' Perceptions Of Accounting Information
Decision Sciences, Vol.16(4), pp.428-434
1985
Abstract
This paper reports the findings of a laboratory experiment designed to investigate the relationship of category width (CW) cognitive style with accountants' perceptions of accounting information. Subjects drawn from large accounting firms in Sydney, Brisbane, and Melbourne, Australia, were classified into broad, medium, and narrow categories following the test devised by Pettigrew [19]. Subjects were requested to state their level of confidence in decisions they had made after receiving (1) conventional accounting information or (2) conventional accounting information and human resources accounting (HRA) information using a one-group pretest-posttest design. The results indicated a significant relationship between CW cognitive style and the accountants' confidence in their decisions. Furthermore, CW cognitive style moderated the accounting-information/decision-making relationship.
Details
- Title
- Category Width Cognitive Style As A Factor In Accountants' Perceptions Of Accounting Information
- Authors
- Ferdinand A. Gul (Author) - University of Wollongong
- Publication details
- Decision Sciences, Vol.16(4), pp.428-434
- Publisher
- Wiley-Blackwell Publishing, Inc.
- DOI
- 10.1111/j.1540-5915.1985.tb01494.x
- ISSN
- 1540-5915
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99679187002621
- Output Type
- Journal article
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