Group Embedded Figures Test: psychometric data documenting shifts from prior norms in field independence of accountants

Students' Performance in Accounting: Differential Effect of Field Dependence-Independence as a Learning Style

This study examined the differential moderating effects associated with field dependence-independence and perceptions of stress on students' performance after controlling for SAT Mathematics and Verbal scores as well as students' actual effort on homework. The average performance of 178 third-year accounting majors over three examinations was used to evaluate their understanding of financial accounting. The students also took the Group Embedded Figures Test. While the data indicate that the most significant variables were students' effort, SAT Verbal scores, and their perceptions of stress, these variables were differentially associated with students' performance depending upon whether the student was classified as a field-independent or field-dependent learner.

Public accountants' field dependence: Canadian evidence

The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.

An examination of the relationship between accountants' scores on field independence and use of and attitude toward computers

This study examined the performance of 127 accountants on the Group Embedded Figures Test and assessed the accountants' use of and attitude toward using computers to complete job-related tasks. The data support Bernardi's (1993) finding that there has been a shift over time in scores on field independence among accountants. Comparison of field-independence scores by computer use and attitudes support Bernardi's (1993) hypothesis of an association between the shift in field independence and accountant's use of and attitude toward computers.

Mobility-fixity: further psychometric data on the field independence of accountants

This study examined the performance of 49 accountants on the Group Embedded Figures Test and the Figural Intersections Test and used the two sets of scores to measure not only the accountants' field dependence-independence but also whether they may be mobile or fixed. This combination of test scores led to dividing accountants into one of four cognitive subtypes (field-independent scorers, both fixed and mobile, and field-dependent scorers, both fixed and mobile). The implications of mobility-fixity for accountants are discussed.