Related Experiment Video
Updated: Jul 6, 2026
09:09
Foreign Accent and Forensic Speaker Identification in Voice Lineups: The Influence of Acoustic Features Based on Prosody
Published on: September 27, 2024
Public accountants' field dependence: Canadian evidence.
Elizabeth Hicks1, Robert Bagg, Wendy Doyle
1Department of Business and Tourism, Mount Saint Vincent University, 166 Bedford Highway, Halifax, Nova Scotia, Canada B3M 2J6.
Perceptual and Motor Skills
|April 3, 2008
Summary
Professional accountants exhibit more analytical than intuitive cognitive styles. This study found no significant gender differences in cognitive style among accountants, nor differences based on rank or practice area.
Area of Science:
- Cognitive Psychology
- Organizational Behavior
Background:
- Understanding cognitive styles is crucial for professional development and organizational effectiveness.
- Previous research indicates variations in cognitive styles across different professions.
Purpose of the Study:
- To investigate the cognitive styles of professional accountants.
- To determine if cognitive style differs between genders or across professional ranks and practice areas within accounting.
Main Methods:
- The Group Embedded Figures Test (GEFT) was administered to 113 professional accountants.
- Participants also completed a demographic survey detailing rank and area of practice.
Main Results:
- Accountants predominantly displayed an analytical cognitive style over an intuitive one.
- No statistically significant differences in cognitive style were observed between male and female accountants.
- Cognitive style scores did not vary significantly across trainee, manager, and partner ranks.
- No significant differences were found in cognitive style related to preferred areas of professional practice.
Conclusions:
- Professional accountants lean towards analytical cognitive styles.
- Cognitive style in accounting is not gender-dependent.
- Professional rank and specialization do not appear to influence cognitive style in this cohort.
Related Concept Videos
01:20Actuarial Approach
The actuarial approach, a statistical method originally developed for life insurance risk assessment, is widely used to calculate survival rates in clinical and population studies. This method accounts for participants lost to follow-up or those who die from causes unrelated to the study, ensuring a more accurate representation of survival probabilities.
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
Consider the example of a high-risk surgical procedure with significant early-stage mortality. A two-year clinical study is conducted,...
01:23Methods of Documentation V: CBE
Charting by Exception, or CBE, is a method of documentation used in healthcare, particularly in nursing, that focuses on documenting only significant or abnormal findings rather than recording every detail. This approach aims to streamline the documentation process, improve efficiency, and ensure that healthcare providers can quickly identify deviations from normalcy in patient assessments.
In CBE, healthcare professionals establish predefined standards of practice that define what constitutes...
In CBE, healthcare professionals establish predefined standards of practice that define what constitutes...
00:52Social Proof
Social proof is a form of persuasion based on comparison and conformity. People compare their behavior and actions to what others are doing and will change to conform to do what their peers do.
01:18Independent and Dependent Sources
In electrical circuits, sources play a crucial role in providing power for the operation of the circuit. These sources can be broadly categorized into two types: independent and dependent.
Independent voltage or current sources supply a fixed amount of voltage or current, respectively, which is unaffected by other elements within the circuit. These are represented using specific symbols. Independent voltage sources are symbolized with polarities (+ and -), indicating the direction of the...
Independent voltage or current sources supply a fixed amount of voltage or current, respectively, which is unaffected by other elements within the circuit. These are represented using specific symbols. Independent voltage sources are symbolized with polarities (+ and -), indicating the direction of the...
01:04Significance Testing: Overview
Significance testing is a set of statistical methods used to test whether a claim about a parameter is valid. In analytical chemistry, significance testing is used primarily to determine whether the difference between two values comes from determinate or random errors. The effect of a particular change in the measurement protocol, analyst, or sample itself can cause a deviation from the expected result. In the case of a suspected deviation/outlier, we need to be able to confirm mathematically...
01:29Theory of Attribution II: Kelley's Covariation Theory
Attribution theory plays a crucial role in social psychology, helping to explain how individuals interpret the causes of behavior. One prominent model within this field is Harold Kelley's covariation theory, which provides a systematic approach to determining whether internal traits or external circumstances drive a person's actions. The model posits that individuals rely on three key types of information—consensus, consistency, and distinctiveness—to make these judgments.Consensus: Comparing...