The Relationship Of Accounting Majors Cognitive Style And Technological Proficiency: Are Students Prepared To Enter An Increasingly Knowledge-Based Profession?

The increasingly knowledge-based economy has generated technological innovations that demand different competencies for accounting practitioners. In particular, professional service firms such as public accounting practices depend on converting individual expertise into codified knowledge shared within firms and with customers. A key to this knowledge conversion cycle is proficiency with a number of technological tools. Further, individuals who can successfully participate in the creation and transfer of knowledge may have distinct cognitive style characteristics. One important question is whether cognitive style is related to technological proficiency.This study examines the cognitive styles of a group of undergraduate accounting majors (those intending careers in accounting) at several U. S. universities to examine any patterns in their cognitive style characteristics. This study further explores the relationship between cognitive style and technological proficiency. Results indicate that accounting students are predominantly linear-thinking (Concrete Sequential), consistent with prior literature. However, those who have stronger proficiency with computers and technology fit into different cognitive style groups. Implications for the accounting profession and accounting education are discussed

Application of fraud pentagon in detecting financial statement fraud

Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Purposive sampling technique was used to determine the research sample and data analysis techniques used multiple regression. Based on the test results, it shows the financial set has a positive positive effect on fraudulent financial statements and the number of audit committee meetings that reflect effectiveness has a negative effect on fraudulent financial statements. The study results also contribute to the fraud pentagon theory and provide evidence that elements on fraud pentagon model can be used to detect fraudulent financial statements

The Impact of Information Systems on End User Performance: Examining the Effects of Cognitive Style Using Learning Curves in an Electronic Medical Record Implementation

This study examines the relationship between cognitive style (adaptors versus innovators) and the learning curve when implementing new information technology. Kirton’s proposition that adaptors and innovators find equally creative ways of solving problems based on cognitive preferences was tested using a longitudinal case study. Test subjects were paramedics from a large metropolitan area. Cognitive style of the paramedics was determined, along with their individual learning curve when transitioning from a paper medical record to an electronic medical record. Results indicate Kirton’s proposition of equal performance between adaptors and innovators was only supported during stable periods. There was no statistically significant difference between adaptors and innovators either before implementation of the new system or post-stabilization. However, following system implementation, adaptors and innovators differed significantly with regard to their initial change in task completion times, pattern of learning, and the number of days required to reach stabilization

Understanding Leader Problem-Solving Style Preferences in an Organizational Hierarchy

This study explored the problem solving styles of individuals in leadership positions in an attempt to identify whether specific problem solving preferences existed among leaders. The results indicated that in this organization the leadership team did exhibit a preference toward the Ideator style of problem solving. In addition to identifying problem solving preferences of leaders, this study also attempted to support other research (Mann 2003) and ascertain whether problem solving is a component of leadership. According to the results of the study and related literature, evidence supports the theory that creative problem solving is an important component of leadership and that it can be enhanced by training (Wheeler 2001). This study demonstrates its significance as there are various benefits an organization or an individual may gain by understanding problem-solving preferences. For example, organizations can align similar or different styles when creating workforce teams, demands of specific positions may be examined and compared against individual preferences, and personal/professional development may include awareness to preferences as well as provide recommendations on improving areas of weakness and sensitivity to other styles. Overall, “people should become aware of their Creative Problem Solving preferences so they can better understand their strengths and weaknesses when solving problems creatively” (Puccio, 1999 p. 172)

A Social Exchange Perspective of Intention to Quit

This dissertation introduces a social exchange perspective of intention to quit and examines the relationship of several work-related and non work-related variables with intention to quit. Specifically, the relationships between the following ? perceived organizational support (POS), perceived supervisor support (POS), family responsibility, kinship responsibility ? and intention to quit were examined. POS and PSS were examined to provide a better understanding of the role each plays in the development of intention to quit. Family responsibility and kinship responsibility were examined because prior research has generally ignored the role each may play in the development of intention to quit. A cross-sectional design was utilized and data was collected from three prison sites within the Mississippi Department of Corrections (MDOC) using a questionnaire. Correctional officers at each of the three sites were asked to complete a questionnaire, were told their participation was voluntary and their responses would be held in complete confidentiality, and were given time during working hours to complete the questionnaire. The data collection yielded 392 usable questionnaires. Hierarchical regression was used to analyze the hypotheses. By utilizing social exchange theory, this dissertation provided a broader theoretical perspective of intention to quit by allowing the inclusion of work-related and non work-related variables. The results provided support for the role POS and PSS play in the development of intention to quit. Specifically, POS and PSS do not appear to have a direct effect on intention to quit. Rather, the relationship seems to be fully mediated by job satisfaction and organizational commitment. No support was found indicating family responsibility or kinship responsibility had an effect on intention to quit. However, possible limitations concerning the measurement of family responsibility and kinship responsibility were noted and further development of these measures may be necessary