Public accountants' field dependence: Canadian evidence.
The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.
Hicks
Elizabeth
E
Department of Business and Tourism, Mount Saint Vincent University, 166 Bedford Highway, Halifax, Nova Scotia, Canada B3M 2J6.
Bagg
Robert
R
Doyle
Wendy
W
Young
Jeffrey D
JD
D000066:Accounting / Q000706:statistics & numerical data*; D000328:Adult; D002170:Canada / Q000453:epidemiology; D003071:Cognition; D005260:Female; D005364:Field Dependence-Independence; D006801:Humans; D008297:Male; D008875:Middle Aged; D009674:Nova Scotia / Q000453:epidemiology; D009790:Occupations / Q000706:statistics & numerical data*; D011594:Psychometrics; D011597:Psychomotor Performance / Q000502:physiology; D012737:Sex Factors