Effect of Cognitive Style on Performance in Introductory Financial Accounting and the Decision to Major in Accounting

Abstract

This paper investigates the effect of cognitive style upon subsequent performance in an introductory financial accounting at university and the decision to major in accounting. In assessing these outcomes, the study controls for students ’ grade point averages, whether they took accounting in high school, and the possibility of an instructor effect. The results indicate that cognitive style affected the final decision to major in accounting but did not affect the initial decision to major in accounting or performance in introductory financial accounting. Of the control variables, high school accounting positively affects performance, and while it also affects the initial intention to major in accounting, it does not affect the final decision to major in accounting. Other results indicate that students with higher grade point averages perform better and initially choose to major in accounting. Key words: Decision making, accounting major, cognitive style, field dependence, introductory financial accounting, and examination performance Data availability: The data are available upon request from the second author. 7 8 Jones and Wright

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