The effects of accountability,financial incentives and cognitive style on accounting decisions

• Main Authors: Ho, mei jen, 何美珍
• Other Authors: Duh Rong-Ruey
• Format: Others
• Language: zh-TW
• Published: 1996
• Online Access: http://ndltd.ncl.edu.tw/handle/94918629384886910256

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.