An investigation of localization as an element of cognitive fit in accounting model representations

An investigation of localization as an element of cognitive fit in accounting model representations

0.00 Avg rating0 Votes
Article ID: iaor20031708
Country: United States
Volume: 32
Issue: 1
Start Page Number: 55
End Page Number: 94
Publication Date: Jan 2001
Journal: Decision Sciences
Authors: ,
Keywords: accounting, cognitive mapping
Abstract:

Cognitive fit, a correspondence between task and data representation format, has been demonstrated to lead to superior task performance by individual users and has been posited as an explanation for performance differences among users of various problem representations such as tables, graphs, maps, and schematic faces. The current study extends cognitive fit to accounting models and integrates cognitive fit theory with the concept of localization to provide additional evidence for how cognitive fit works. Two accounting model representations are compared in this study, the traditional DCA (Debit–Credit–Account) accounting model and the REA (Resources–Events–Agents) accounting model. Results indicate that the localization of relevant objects or linkages is important in establishing cognitive fit.

Reviews

Required fields are marked *. Your email address will not be published.