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Volume 11 Issue 4

Assessing accounting student's performance in "cognitive misfit" condition

Published: 22 Jul 2017 Issue:Volume 11 Issue 4 Jul 2017 Author details below

Lidya Agustina

Department of Accountancy Maranatha Christian University

Meyliana Meyliana

Department of Accountancy Maranatha Christian University

Se Tin Se Tin

Department of Accountancy Maranatha Christian University

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Research summary

This research is built by using the basic of cognitive misfit theory (Chan 1996) which explains that the incompatibility between individuals cognitive style in problem solving and work demands will cause a decrease in performance. The previous research shown that cognitive style can affect the performance in variety of assessment methods (Au 1997) but up until now, not clear, however, is the impact of cognitive style on a student’s accounting task performance. Besides, this research proposes that diminished performance will occur when there is incongruence between a student’s cognitive style and the cognitive demands of an accounting task. This research used an experimental method, and examined for 60 students using a 2x2 between subjects experimental design. The result of this study shows that student’s cognitive style will have no direct impact on his/her accounting task performance, and student’s problem solving ability is directly related to his/her accounting task performance, but the effect of cognitive misfit not impacted performance on accounting task.

Article History

Published 22 Jul 2017

How to Cite

Agustina, L., Meyliana, M., & Tin, S. T. S.. (2017). Assessing accounting student's performance in "cognitive misfit" condition. Journal of Business and Retail Management Research, Volume 11 Issue 4.

Citation Context

Archive cited by No internal citing article yet
Reference depth 15 sources listed
DOI record DOI not listed
Citation signal 4 recorded citations

APA

Agustina, L., Meyliana, M., & Tin, S. T. S.. (2017). Assessing accounting student's performance in "cognitive misfit" condition. Journal of Business and Retail Management Research, Volume 11 Issue 4.

MLA

Agustina, Lidya, et al.. "Assessing accounting student's performance in "cognitive misfit" condition." Journal of Business and Retail Management Research, Volume 11 Issue 4, 2017.

Chicago

Lidya Agustina, Meyliana Meyliana, and Se Tin Se Tin. "Assessing accounting student's performance in "cognitive misfit" condition." Journal of Business and Retail Management Research Volume 11 Issue 4 (22 Jul 2017).

Harvard

Agustina, L., Meyliana, M., & Tin, S. T. S. (2017) Assessing accounting student's performance in "cognitive misfit" condition. Journal of Business and Retail Management Research, Volume 11 Issue 4

References

  1. Au, A. K. 1997. Cognitive style as a factor influencing performance of business students across various assessment techniques. Journal of Managerial Psychology 12 (3/4): 243.
  2. Ausburn, Lynna J. and Floyd J. Ausburn. 1978. Cognitive Styles: Some Information and Implications for Instructional Design. ECTJ December 1978, Volume 26, Issues 4, pp 337-354.
  3. Chan, D. 1996. Cognitive misfit of problem-solving style at work: A facet of person-organization fit. Organizational Behavior and Human Decision Processes 68 (3): 194-207.
  4. Damai Nasution dan Supriyadi. 2007. Pengaruh Urutan Bukti, Gaya Kognitif, dan Personalitas Terhadap Proses Revisi Keyakinan. Simposium Nasional Akuntansi X. Makassar. 26-28 Juli 2007.
  5. Duff, A. 1997. The reliability and predictive validity of the Learning Styles Questionnaire and the Inventory of Learning Processes. Accounting Education: An International Journal 6: 263-272.
  6. Felder, R. 1993. Reaching the second-tier: Learning and teaching styles in college science education. Journal of College Science Teaching 23 (5): 286-290.
  7. Felder, R., and L. Silverman. 1988. Learning and teaching styles in engineering education. Engineering Education 78 (7): 674-681.
  8. Fuller, L. R., and S. E. Kaplan. 2004. A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting 16: 131-143.
  9. Honn, Darla D. and Ugrin, Joseph C. 2012. The effect of cognitive misfit on students accounting. Issues In Accounting Education Vol.27 No.4: 979-998.
  10. Ho, J. L., and W. Rodgers. 1993. A review of accounting research on cognitive characteristics. Journal of Accounting Literature 12: 101-130.
  11. Keefe, James W. 1987. Learning Style: Theory and Practice. Reston: National Association of Secondary Principals.
  12. Kogan, N. 1973. Creativity and Cognitive Styles: A Lifespan Perspective. Edited by Baltes, P. B., and K. W. Schaie. New York, NY: Academic Press.
  13. Ott, R. L., M. H. Mann, and C. T. Moores. 1990. An empirical investigation into the interactive effects of student personality traits and method of instruction (lecture or CAI) on student performance in elementary accounting. Journal of Accounting Education 8 (1): 17-35.
  14. Schmeck, R. 1988. Learning Strategies and Styles. New York, NY: Plenum Press.
  15. http://putuartayasa.blogspot.com/2011/05/regresi-berganda-ancova.html

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