Effect of Selected Psychological Characteristics upon Choice-Shift Patterns Found within Hierarchical Groups of Public Accountants

2002 ◽  
Vol 91 (1) ◽  
pp. 85-104 ◽  
Author(s):  
D. Donald Kent ◽  
Donald F. Arnold ◽  
Rudy V. Nydegger

The goals of this study were to examine, first, the relationship between choice shift and three psychological variables (social desirability, locus of control, and moral reasoning) and, second, the influence of these and subjects' employment position on the choice-shift phenomenon within the context of a professional accounting setting. The sample of 60 subjects (four auditors per group, each holding different employment ranks within their firms, yielding 15 groups, each from a different small to medium size CPA firm), participated in three group decision-making tasks related to common accounting and auditing risk-assessment issues. The exercise consisted of three iterations of a standard choice-shift exercise followed by three standardized tests to measure the selected psychological characteristics. Analysis indicated that choice shifts were not significantly affected by subjects' psychological characteristics. Instead, subjects' position in an organization influenced choice shift, and the higher the position, the less absolute shift shown.

Autism ◽  
2021 ◽  
pp. 136236132110206
Author(s):  
Vanessa H Bal ◽  
Ellen Wilkinson ◽  
Megan Fok

It is essential to recognize the strengths and talents of autistic individuals. Previous studies of extraordinary talents (i.e. skills that stand out relative to the general population) have combined individuals with different skills (e.g. calendrical calculation, drawing) into one group. There has been limited investigation of talents in specific areas and even less consideration of personal strengths (i.e. skills that stand out relative to that person’s other abilities, but not the general population). We extend this literature by examining the relationship between parent-reported talents and strengths and performance on standardized cognitive tests in 1470 children (4–18 years) from the Simons Simplex Collection with autism and IQ above 70. Almost half (46%) had at least one parent-reported talent and an additional 23% without extraordinary talents had at least one personal strength. Children with parent-reported talents and strengths had different cognitive profiles than children with no reported skill in visuospatial, drawing, computation, or music. Those highlighted for their memory abilities had somewhat more even verbal and nonverbal abilities, relative to children whose memory was not emphasized as a special skill. These results emphasize the importance of exploring strengths separately by domain and a need for more research in this area. Lay abstract Previous research has suggested that focusing on impairments can be detrimental to the well-being of autistic individuals, yet little research has focused on strengths and positive qualities in autism. Some studies explored “savant skills” (herein referred to as “extraordinary talents”), that is, skills that stand out compared to the general population. These often group everyone who has a specific talent, rather than exploring subgroups with strengths in specific areas. There has been even less research focused on personal strengths (i.e. skills that stand out relative to the individual’s other abilities, but not the general population). To expand this research, we use a sample of 1470 children (ages 4–18 years) from the Simons Simplex Collection without cognitive impairment to examine the relationship between having a parent-reported skill in a specific area and performance on a standardized cognitive test. Almost half (46%) had at least one parent-reported talent and an additional 23% without extraordinary talents had at least one personal strength. Children with these parent-reported skills had different patterns of performance on these standardized tests than children without skills in that area (i.e. visuospatial, drawing, computation, reading, and memory). Specific skills in computation or reading were associated with higher overall performance on the standardized tests. These results emphasize the importance of considering strengths separately by area, rather than combining individuals with different types of strengths. The high number of children with skills in this study underscores the need for more research in this area, particularly using instruments focused on understanding the nuances of these strengths. It is important for future studies to consider these skills in children with cognitive impairment.


Atmosphere ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 873
Author(s):  
Dandan Xia ◽  
Liming Dai ◽  
Li Lin ◽  
Huaifeng Wang ◽  
Haitao Hu

The field measurement was conducted to observe the wind field data of West Pacific typhoon “Maria” in this research. With the application of ultrasonic anemometers installed in different heights (10 m, 80 m, 100 m) of the tower, the three dimensional wind speed data of typhoon “Maria” was acquired. In addition, vane-type anemometers were installed to validate the accuracy of the wind data from ultrasonic anemometers. Wind characteristics such as the mean wind profile, turbulence intensity, integral length scale, and wind spectrum are studied in detail using the collected wind data. The relationship between the gust factor and turbulence intensity was also studied and compared with the existing literature to demonstrate the characteristics of Maria. The statistical characteristics of the turbulence intensity and gust factor are presented. The corresponding conclusion remarks are expected to provide a useful reference for designing wind-resistant buildings and structures.


2021 ◽  
pp. 194855062199686
Author(s):  
Anita Schmalor ◽  
Steven J. Heine

Economic inequality has been associated with a host of social ills, but most research has focused on objective measures of inequality. We argue that economic inequality also has a subjective component, and understanding the effects of economic inequality will be deepened by considering the ways that people perceive inequality. In an American sample ( N = 1,014), we find that some of the key variables that past research has found to correlate with objective inequality also correlate with a subjective measure of inequality. Across six countries ( N = 683), we find that the relationship between subjective inequality and different psychological variables varies by country. Subjective inequality shows only modest correlations with objective inequality and varies by sociodemographic background.


2000 ◽  
Vol 25 (1) ◽  
pp. 43-58 ◽  
Author(s):  
Gaylen N. Chandler ◽  
Glenn M. Mcevoy

This study analyzes the moderating effect of two key human resource practices on the relationship between organizational strategy and firm performance. In a sample of 66 small to medium-sized manufacturing firms we found that a total quality management strategy was most effective when supported by significant training and group-based incentive compensation. This result is discussed in light of the current debate in the field about “best practice” versus “fit” models of human resource management and business strategy.


2011 ◽  
Vol 187 ◽  
pp. 522-527
Author(s):  
He Yang

As an integral element of the space environment, the environmental sculpture plays an important role in the decoration of space environment, the expression of urban culture and reflection of the city's character, etc. Environmental sculpture is a visible symbol independent and outside of the sign of nature or architectural language, which has become an important cultural carrier between the communication of environment and people. From the perspective of cognitive science, this paper analyzes the relationship between people, environment and environmental sculpture to explore the psychological characteristics of cognition of environmental sculpture and examines, analyzes and interprets the phenomenon of environmental sculpture from the cognitive psychology perspective, which brings some enlightenment for the design of environment sculpture.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahdi Salehi ◽  
Safoura Rouhi ◽  
Mohana Usefi Moghadam ◽  
Faezeh Faramarzi

PurposeSuccess in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to assess the managers’ and auditors’ narcissism's effect on the management team's stability relative to corporate performance.Design/methodology/approachThis paper has used the signature magnitude for examining narcissism and the regression model of Jenter and Kanaan (2015) for assessing relative corporate performance. The logistic regression is used to test the model of the management team's stability, and the multivariate regression is used to test the model of relative corporate performance. Research hypotheses were also examined using a sample of 768 listed year-companies on the Tehran Stock Exchange during 2012–2017 and by employing a panel data approach and fixed effects method.FindingsThe obtained results show a negative and significant relationship between managers' and auditors' narcissism and the management team's stability. The relationship between the narcissism of managers and auditors and relative corporate performance is positive and significant. Moreover, managers' narcissism positively and significantly impacts the relationship between auditors' narcissism and team management stability. A negative and significant relationship is evident between auditors’ narcissism and relative corporate performance.Originality/valueThis study's results can identify the effect of psychological components such as narcissism on people's performance by directing and influencing their decisions. Many studies have been conducted on narcissism, but none of them have examined the impact auditors’ and managers' narcissism has on the management team's stability and the corporate relative performance. Therefore, considering the importance of success in the corporate relative performance and benefits of the management team's stability, this study's results can reveal the importance of such features in accounting research. Also, the results of this research can make it important to know more about financial behavioral theory.


2021 ◽  
Vol 18 (3) ◽  
pp. 318-324
Author(s):  
Elnaz Emadirad ◽  
Brad W.N. Temple ◽  
Stephanie C. Field ◽  
Patti-Jean Naylor ◽  
Viviene A. Temple

Background: Beyond the often examined perceptions of competence and motor skill proficiency, perceived value and children’s expectations for success are thought to affect engagement in physical activities. We used parallel mediation models to examine the direct effect of motor skill proficiency on participation in physical activities, as well as whether children’s beliefs and value for physical activities mediated this relationship. Methods: The participants in this cross-sectional study were a total of 398 grade 3 children (201 girls) from 8 schools. Motor skills were assessed using the Test of Gross Motor Development-2, the Value Expectancy Questionnaire measured the psychological variables, and the Children’s Assessment of Participation and Enjoyment measured physical activities. Results: Motor skill proficiency predicted all 3 psychological constructs for the boys and the girls, and boys’ participation in physical activities. However, the psychological variables did not mediate the relationship between motor skills and participation among the boys. For the girls, task value mediated the relationship between motor skills and physical activity participation. Conclusion: It is possible that the girls are further along in their ability to reflect on their competence, successes, and failures; it is also possible that the lower motor skill levels of girls had a deleterious effect on their feelings about participating.


Symmetry ◽  
2018 ◽  
Vol 10 (11) ◽  
pp. 658 ◽  
Author(s):  
Aliya Fahmi ◽  
Fazli Amin ◽  
Florentin Smarandache ◽  
Madad Khan ◽  
Nasruddin Hassan

In this paper, triangular cubic hesitant fuzzy Einstein weighted averaging (TCHFEWA) operator, triangular cubic hesitant fuzzy Einstein ordered weighted averaging (TCHFEOWA) operator and triangular cubic hesitant fuzzy Einstein hybrid weighted averaging (TCHFEHWA) operator are proposed. An approach to multiple attribute group decision making with linguistic information is developed based on the TCHFEWA and the TCHFEHWA operators. Furthermore, we establish various properties of these operators and derive the relationship between the proposed operators and the existing aggregation operators. Finally, a numerical example is provided to demonstrate the application of the established approach.


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