An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations
研究了认知契合理论在会计模型中的应用，通过比较传统DCA模型和REA模型，发现相关对象或链接的定位对建立认知契合很重要。
Abstract Cognitive fit, a correspondence between task and data representation format, has been demonstrated to lead to superior task performance by individual users and has been posited as an explanation for performance differences among users of various problem representations such as tables, graphs, maps, and schematic faces. The current study extends cognitive fit to accounting models and integrates cognitive fit theory with the concept of localization to provide additional evidence for how cognitive fit works. Two accounting model representations are compared in this study, the traditional DCA (Debit‐Credit‐Account) accounting model and the REA (Resources‐Events‐Agents) accounting model. Results indicate that the localization of relevant objects or linkages is important in establishing cognitive fit.