CATEGORY WIDTH COGNITIVE STYLE AS A FACTOR IN ACCOUNTANTS' PERCEPTIONS OF ACCOUNTING INFORMATION
通过实验室实验，研究了类别宽度认知风格如何影响会计师对会计信息的感知，发现该风格显著影响决策信心，并调节会计信息与决策的关系。
ABSTRACT This paper reports the findings of a laboratory experiment designed to investigate the relationship of category width (CW) cognitive style with accountants' perceptions of accounting information. Subjects drawn from large accounting firms in Sydney, Brisbane, and Melbourne, Australia, were classified into broad, medium, and narrow categories following the test devised by Pettigrew [19]. Subjects were requested to state their level of confidence in decisions they had made after receiving (1) conventional accounting information or (2) conventional accounting information and human resources accounting (HRA) information using a one‐group pretest‐posttest design. The results indicated a significant relationship between CW cognitive style and the accountants' confidence in their decisions. Furthermore, CW cognitive style moderated the accounting‐information/decision‐making relationship.