scholarly journals PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN

2016 ◽  
Vol 20 (4) ◽  
pp. 511
Author(s):  
Wulandari Fitri Ekasari ◽  
Supriyadi Supriyadi
Keyword(s):  
Interaction Effect ◽  
Cognitive Styles ◽  
Response Mode ◽  
Accounting Students ◽  
Order Effects ◽  
Order Information ◽  
Recency Effects ◽  
Information Order ◽  
Information Framing ◽  
Response Modes

This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported.

scholarly journals PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN

2018 ◽  
Vol 20 (4) ◽  
pp. 511-527
Author(s):  
Wulandari Fitri Ekasari ◽  
Supriyadi Supriyadi
Keyword(s):  
Interaction Effect ◽  
Cognitive Styles ◽  
Response Mode ◽  
Accounting Students ◽  
Order Effects ◽  
Order Information ◽  
Recency Effects ◽  
Information Order ◽  
Information Framing ◽  
Response Modes

This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported.

Biased Processing of Ambiguous Symptoms Favors the Initially Leading Hypothesis in Sequential Diagnostic Reasoning

2015 ◽  
Vol 62 (5) ◽  
pp. 287-305 ◽  
Author(s):  
Felix G. Rebitschek ◽  
Franziska Bocklisch ◽  
Agnes Scholz ◽  
Josef F. Krems ◽  
Georg Jahn
Keyword(s):  
Final Diagnosis ◽  
Order Effect ◽  
Diagnostic Reasoning ◽  
Response Mode ◽  
Primacy Effect ◽  
Order Effects ◽  
Information Distortion ◽  
Multiple Hypotheses ◽  
Response Modes ◽  
Biased Processing

Abstract. In sequential diagnostic reasoning, observed pieces of evidence activate hypotheses in memory and are integrated to reach a final diagnosis. The order of evidence can influence diagnostic reasoning. This article examines the processing of ambiguous evidence underlying order effects if multiple hypotheses are activated. In five experiments with a quasi-medical scenario, participants dealt with symptom sequences supporting multiple diagnoses. The symptom order, the response mode (end-of-sequence, step-by-step), and the consistency of evidence were manipulated. A primacy order effect occurred with both response modes suggesting that ambiguous pieces of evidence were distorted toward the hypothesis that strongly corresponded with the first piece. The primacy effect was partially counteracted by stepwise belief ratings, which strengthened the weight of recent evidence and promoted switching to an alternative diagnosis. We conclude that once hypotheses are generated, the interplay of coherence-oriented information distortion and memory-dependent analytic processes propagates into distinct order effects in diagnoses.

Individual differences in information order effects: The importance of right-hemisphere access in belief updating

2014 ◽  
Vol 148 ◽  
pp. 115-122 ◽  
Author(s):  
John D. Jasper ◽  
J. Scott Kunzler ◽  
Eric C. Prichard ◽  
Stephen D. Christman
Keyword(s):  
Individual Differences ◽  
Right Hemisphere ◽  
Order Effects ◽  
Belief Updating ◽  
Information Order

Influence of Response Mode on Order Effects in the Interview

2015 ◽  
Vol 28 (3) ◽  
pp. 183-198 ◽  
Author(s):  
Matthew W. Strawn ◽  
Todd J. Thorsteinson
Keyword(s):  
Response Mode ◽  
Order Effects

Recency effects in the buffering of negative news by corporate social responsibility advertising

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joon Hye Han ◽  
Gary Davies ◽  
Anthony Grimes
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Order Effects ◽  
Content Type ◽  
Recency Effects ◽  
Determining Factors ◽  
Negative News ◽  
Attribution Of Blame ◽  
Corporate Social ◽  
A Company

PurposeDrawing from the theory of how relevant items are processed in memory when making judgements, this study aims to test for recency effects between CSR advertising and related, negative news on how a company is perceived and the explanatory roles of environmentalism, attribution and both feelings and attitudes towards the advertising itself.Design/methodology/approachThis study uses between-subjects experimental design with pretests.FindingsOrder effects exist, which, when ads and news are similarly influential, evidence a recency effect. The process is explained by both the mediating influence of attribution of blame and the moderation of this influence by attitude towards the environment. Differences between the effectiveness of ads are explained by the mediating influence of attitudes towards and feelings about the ad together with the moderation of this influence by involvement in the ad context.Practical implicationsCorporate social responsibility (CSR) ads should be pretested in the context of related but negative news, and not just on their own, to ensure they can buffer such news. CSR ads can be more effective when following rather than preceding such news and should not be withdrawn if such a crisis occurs.Originality/valueThe research first attempts to explain recency effects theoretically from the influence of CSR ads on negative CSR-related news. It also shows the determining factors in how such effects influence consumers by considering attribution, environmentalism, attitude to the context and attitude and feelings towards CSR ads.

Research with Patriot Air Defense Officers: Examining Information Order Effects

1996 ◽  
Vol 38 (2) ◽  
pp. 250-261 ◽  
Author(s):  
Leonard Adelman ◽  
Terry Bresnick ◽  
Paul K. Black ◽  
F. Freeman Marvin ◽  
Steven G. Sak
Keyword(s):  
Order Effects ◽  
Air Defense ◽  
Information Order

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.

Testing Information Order Effects in a Long Series of Evidence

2008 ◽  
Vol 20 (2) ◽  
pp. 22-29 ◽  
Author(s):  
Lieutenant Colonel Ilean K. Keltz ◽  
Leonard Adelman
Keyword(s):  
Order Effects ◽  
Information Order
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