Field Dependence Cognitive Style and Perceived Relevance of Accounting Information

Abstract

The importance of recognising cognitive styles of individuals has been applied to how individuals react and evaluate accounting information. Results of this study suggest that field‐dependent accountants found Human Resources Accounting information more relevant than did field‐independent accountants.

Citation

Gul, F.A. (1983), "Field Dependence Cognitive Style and Perceived Relevance of Accounting Information", Management Research News, Vol. 6 No. 4, pp. 4-6. https://doi.org/10.1108/eb027831