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Field Dependence Cognitive Style and Perceived Relevance of Accounting Information
Journal article   Peer reviewed

Field Dependence Cognitive Style and Perceived Relevance of Accounting Information

Ferdinand A. Gul
Management Research News, Vol.6(4), pp.4-6
1983
url
https://doi.org/10.1108/eb027831View
Published Version

Abstract

The importance of recognising cognitive styles of individuals has been applied to how individuals react and evaluate accounting information. Results of this study suggest that field‐dependent accountants found Human Resources Accounting information more relevant than did field‐independent accountants.

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