The Effects of Cognitive Misfit on Students' Accounting Task Performance

2012 ◽  
Vol 27 (4) ◽  
pp. 979-998 ◽  
Author(s):  
Darla D. Honn ◽  
Joseph C. Ugrin
Keyword(s):  
Learning Styles ◽  
Cognitive Style ◽  
Student Performance ◽  
Task Performance ◽  
Cognitive Styles ◽  
Accounting Students ◽  
Managerial Accounting ◽  
Instructional Methodologies ◽  
Index Of Learning Styles ◽  
The Impact

ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.

scholarly journals An examination of the factors affecting the performance of Management Accounting students at the Durban University of Technology

2020 ◽  
Author(s):  
◽  
Stephanie Caroline Singh
Keyword(s):  
South Africa ◽  
Student Performance ◽  
Positive Impact ◽  
Management Accounting ◽  
Cost Accounting ◽  
Accounting Students ◽  
Factors Affecting ◽  
Five Factors ◽  
University Of Technology ◽  
The Impact

The success of a module at a university of technology is measured by student performance. At the Durban University of Technology in the Department of Management Accounting, students in their second year of study struggle with conceptualising content in Cost Accounting two which affects their performance. The purpose of this study was to identify the factors which may impact on the performance of Cost Accounting two students and to determine if these factors have a significant association with a student’s performance in Cost Accounting two. Many studies have identified various factors which may influence students’ academic performance. For the purpose of this study, five factors that may affect student performance were identified and examined. The independent variables or factors identified were attendance, age, gender, grade 12 results and language. The dependent variable for this study was performance (in Cost Accounting two). In order to measure the performance of students included in the study, the percentage achieved in Cost Accounting two for the semester was used. Although studies have been conducted on student performance at universities across South Africa and around the world, limited studies were conducted on the performance of Cost Accounting two students within South Africa. The study aimed to identify the factors that affect the performance of Cost and Management Accounting students at a university of technology and the impact of those factors on performance. The study found that only student attendance has a positive impact on student performance in Cost Accounting two. The findings of this study may be useful to the Department of Management Accounting at the DUT and other universities of technology. It is hoped that the current study will be useful to other teachers of cost and management accounting at universities on which factors influence the academic achievement of students.

scholarly journals Teaching Special Decisions In A Lean Accounting Environment

2010 ◽  
Vol 3 (6) ◽  
pp. 91-96 ◽  
Author(s):  
Daniel Haskin
Keyword(s):  
Accounting Students ◽  
Future Cost ◽  
Managerial Accounting ◽  
Value Stream ◽  
Lean Enterprise ◽  
Enterprise Model ◽  
Accounting Courses ◽  
Accounting Environment ◽  
Lean Accounting ◽  
The Impact

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it.  Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes.  Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses.  This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.

scholarly journals Profile Number Sense of 5th Grade Students Subject Based on Field-Dependent and Field-Independent Cognitive Style

2020 ◽  
Vol 2 (12) ◽  
Author(s):  
Risa Mariana ◽  
Siti Khabibah ◽  
Siti Maghfirotun Amin
Keyword(s):  
Cognitive Style ◽  
Student Performance ◽  
Number Sense ◽  
Cognitive Styles ◽  
Complex Objects ◽  
Ability Test ◽  
Fifth Grade Students ◽  
Field Independent ◽  
Field Dependent ◽  
Improve Student Performance

Number sense can vary from person to person, number sense variations can be caused by learning experiences of mathematics, mathematical abilities, and cognitive styles. This research is a qualitative descriptive study that aims to determine the number sense profile of grade V SD students in terms of the field-dependent and field-independent cognitive styles on fraction material. So the research begins by giving a math ability test, cognitive style test, and number sense test. The subjects of this study were fifth-grade students of SDN Ngagel Rejo V Surabaya with field-dependent and field-independent styles with equivalent math abilities. Data collection was continued with the number sense test, and interviews and checks using time triangulation. The results showed that students with a field-independent cognitive style tended to use logical reasoning and actively processed information and were able to simplify complex problems well. They also have a high of number sense so that they can answer and describe answers based on their analytical skills. For example, when comparing the concept of numbers, they can show that there is another fraction or decimal between two fractions or decimals. Whereas students in the field-dependent cognitive style only compare the values of the two fractions or decimals, which means they have difficulty separating and distinguishing objects. simple of complex objects. They also tend to do conventional learning such as doing multiplication using a pencil and writing on paper and cannot analyze a thing or question with an estimate or approach. Therefore, students' cognitive styles must be learned and aligned with existing teaching strategies in several schools. Teaching adjustments that are in line with students' cognitive styles are needed to improve student performance.

scholarly journals Implementing basic e-learning tools into an undergraduate taxation curriculum

2016 ◽  
Vol 24 (3) ◽  
pp. 341-367 ◽  
Author(s):  
T. van Oordt ◽  
Ingrid Mulder
Keyword(s):  
Learning Styles ◽  
Student Performance ◽  
Positive Impact ◽  
Accounting Education ◽  
Learning Tools ◽  
Student Survey ◽  
Content Type ◽  
Large Classes ◽  
E Learning ◽  
The Impact

Purpose Educators in the accounting discipline are faced with the challenge of finding innovative ways to accommodate the flexible learning styles of Millennial students, using “in classroom/contact time” effectively and decreasing transactional distance between students and educators in large classes. In an attempt to address these challenges, this paper aims to describe the implementation of basic e-learning tools (podcasts, vodcasts and voice-over-PowerPoint) as supplementary and substitutional tools in an undergraduate taxation curriculum. The tools were implemented as part of a student-centred approach to the facilitation of learning, embedded in the Blended Learning Theory. The paper reports on students’ use and experience of various basic e-learning tools, as well as the impact of the use of these tools on student performance. Design/methodology/approach An action research methodology was followed, and data were collected by way of a voluntary, descriptive student survey and student class lists. A total of 387 students completed the survey. Findings Students appear to have access to devices and data to use e-learning tools. They perceive these tools as helpful study aids and prefer synchronous, substitutional tools. Use of the tools does not have a significant impact on performance; however, it does appear to have a positive impact on the learning environment and student engagement. Originality/value The results of the study may be of benefit to educators and curriculum designers who are responsible for reviewing and updating the content delivery methods of undergraduate taxation curricula in large classes with diverse student populations. These results add to the limited body of knowledge on the implementation of basic e-learning tools in a South African accounting education setting.

Cognitive Style as a Factor in Accounting Students' Perceptions of Career-Choice Factors

1992 ◽  
Vol 71 (3_suppl) ◽  
pp. 1275-1281 ◽  
Author(s):  
Ferdinand Gul ◽  
Allen Huang ◽  
Nava Subramaniam
Keyword(s):  
Career Choice ◽  
Cognitive Style ◽  
Cognitive Styles ◽  
Accounting Students ◽  
Mediating Effects ◽  
Cognitive Differences ◽  
Cognitive Dimension ◽  
Future Studies ◽  
Field Dependent

Since prior studies of individuals' perceptions of career-choice factors have not considered the effect of cognitive styles of subjects, this study, using 68 accounting students, investigated the mediating effects of the field dependent-independent cognitive dimension on perceptions of the importance of career-choice factors. The results, in general, show that cognitive style affected individuals' perceptions of career-choice factors, suggesting that future studies of individuals' perceptions should take into account individual cognitive differences.

The impact of discussion board usage on overall performance in an introductory accounting subject

2016 ◽  
Vol 28 (3) ◽  
pp. 337-358 ◽  
Author(s):  
Abdel K. Halabi ◽  
Jo-ann Larkins
Keyword(s):  
Student Performance ◽  
Discussion Board ◽  
Accounting Education ◽  
Accounting Students ◽  
Teaching Staff ◽  
First Year ◽  
Discussion Boards ◽  
Content Type ◽  
Student Background ◽  
The Impact

Purpose The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

The impact of entrepreneurial ideas and cognitive style on students entrepreneurial intention

2014 ◽  
Vol 6 (2) ◽  
pp. 140-162 ◽  
Author(s):  
Roya Molaei ◽  
Mohammad Reza Zali ◽  
Mohhammad Hasan Mobaraki ◽  
Jahngir Yadollahi Farsi
Keyword(s):  
Cognitive Style ◽  
Direct Effect ◽  
Cognitive Styles ◽  
Content Volume ◽  
Idea Generation ◽  
Skills Training ◽  
Entrepreneurial Intention ◽  
Equation Modeling ◽  
Content Type ◽  
The Impact

Purpose – The purpose of this paper is to investigate the effect of entrepreneurial idea dimensions (the value, content, number and novelty of idea) along with intuitive cognitive style versus an analytical style on students' entrepreneurial intention. Design/methodology/approach – To evaluate these relationships, the data are obtained from an extensive survey of 376 undergraduate students of campuses of Behavioral Sciences and Engineering at University of Teheran. The data are analyzed by the methodology of structural equation modeling (SEM) with using LISREL software and SPSS. Findings – According to the SEM results, for students with intuitive cognitive style, among the four dimensions of entrepreneurial idea (i.e. idea's content, volume, value, and novelty), the greatest direct effect belongs to the idea volume and idea content. Further, for the students with analytical cognitive style, the idea volume and the idea value have the maximum direct impacts on their entrepreneurial intention meanwhile the least direct effect belongs to the idea novelty. In general, entrepreneurial intention of the students, in both groups of intuitive and analytical cognitive styles, is highly influenced by the volume of their entrepreneurial ideas. Therefore, the ideas volume is the most important factor to start up a new business in future by potential entrepreneurs all with analytical or intuitive cognitive styles. Practical implications – It is recommended that entrepreneurship and business students who are attending entrepreneurship and business skills training courses should be categorized into two distinct groups of intuitive and analytical. For the group of students with intuitive cognitive style, an entrepreneurship training with systematic views and a method of establishing and reinforcing positive and stable emotions should be offered. For those with analytical cognitive style, trainings for “designing and writing Business Model and Plan”, “Opportunity recognition and feasibility study” and its related soft wares should be presented. Accordingly, in order to create and increase the entrepreneurial ideas number among all students, it is suggested that a course entitled “Entrepreneurial Idea Generation” be offered in Entrepreneurship Education Programs at undergraduate and graduate levels. Originality/value – The paper is one of the first papers to clarify and empirically assess the effects of entrepreneurial ideas dimensions on entrepreneurial intention considering the subjects' cognitive style as a mediating variable.

scholarly journals The Impact of Grade Incentives and Gender on Student Performance: An Experiment

2015 ◽  
Vol 3 (2) ◽  
pp. 79-92
Author(s):  
Mehreen Amjad Furqan ◽  
Sohnia Salman ◽  
Sohail Zafar
Keyword(s):  
Student Performance ◽  
Analysis Of Variance ◽  
Accounting Students ◽  
First Year ◽  
Mathematics Students ◽  
University Level ◽  
And Gender ◽  
The University ◽  
The Impact ◽  
Mathematics Course

This experiment was conducted to determine the impact of grade incentives and gender on student performance at the university level. We perform a two-way analysis of variance on a sample of three groups of students taking a first-year core mathematics course and another three groups taking a fourth-year compulsory accounting course. We find that grade incentives significantly affect student performance for both sampled courses across all six groups. Gender is found to significantly affect the performance of mathematics students, but not of accounting students. The interaction between gender and grade incentives does not have a significant impact on performance in either experiment.

scholarly journals The Impact of Cognitive Style-based Learning Models on Students' Problem-Solving Abilities

2020 ◽  
Vol 5 (2) ◽  
pp. 297-306
Author(s):  
Sutrisno Sutrisno ◽  
Dwi Rahayuningsih ◽  
Heni Purwati
Keyword(s):  
Problem Solving ◽  
Cognitive Style ◽  
Cognitive Styles ◽  
Learning Model ◽  
Nonparametric Tests ◽  
Learning Models ◽  
Field Independent ◽  
Tenth Grade ◽  
The Difference ◽  
The Impact

Every student must possess problem-solving abilities. Solving students' problems is varied; several factors influence the difference between cognitive styles and learning models. This study aimed to determine differences in problem-solving abilities based on students' cognitive styles in the Concept Attention (CA) and Group Investigation (GI) learning model. This study was a quantitative study with the tenth-grade students of SMA Negeri 16 Semarang as the 2018/2019 academic year population. The sample was selected using cluster random sampling. The research data had been collected through documentation and tests and then were analyzed using nonparametric tests, specifically the Hildebrand test, since the data were not normally distributed. The results showed that students with Field Independent (FI) cognitive style's problem-solving ability were better than students with Field Dependent (FD) cognitive style, either in general, CA, or GI learning models. The CA learning model produced better problem-solving abilities than the GI learning model, both in general and in terms of the type of students’ cognitive style.

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