| Summary: | 碩士 === 東吳大學 === 會計學系 === 85 === This study examines the effects of accountability, financial
incentives and cognitive style (operationalized as field
independence) on accounting decision performance. Ninety-one
accounting undergraduate students participated in the experiment
and were asked to solved two series of problems with each
containing three problems. The three problems were embedded with
three different decision rules. Using accountability, financial
incentive?KVd cognitive style as three between-subjects
independent variables and decision rule as the within-subjects
independent variable to conduct the experiment yields the
following results :（1）Taking the performance in the first
series into account, accountability was significant for problems
1 and 3, but not in the expected direction. Financial incentives
was significant for problem 2, but not in the predicted
direction. Cognitive style was significant for problem 3, and in
the expected direction.（2）Without the consideration of
performance in the first series, accountability was significant
for problems 1 and 2. Financial incentives was significant for
problem 2, but not in the predicted direction.（3）Summing the
performance across the three problems in the second series
without considering the performance in the first series, both
accountability and financial incentives were significant, but
again not in the predicted direction. The within-subject
variable (decision rule) was significant. The within-subject
variable (decision rule) was significant.（4）Summing the effort
across the three problems in the second series, both
accountability and financial incentives were significant and in
the predicted direction. Possible explanations were offered.
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