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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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The objective of this research is to investigate the effects of personality and cognitive style of the accounting information users on the predictability of business failure. In this research, the level of personality and cognitive style are two independent variables and the predictability of business failure a dependent variable.
A laboratory experimentation was conducted to achieve the purpose of this research. one hundred and thirty-six students volunteered to serve as subjects. The subjects were given Tolerance For Ambiguity Test and Group Embedded Figures Test. Subjects were classified on the basis of their median scores in both tests. Thus, the experimental design corresponds to 2 × 2 matrix by the level of personality and cognitive style of the subjects. The results of experiment are analyzed through the two-way(two-factor)ANOVA.
The results of this research are summarized as follows :
First, there was no statistically significant difference between the two groups attributable to the personality of accounting information users in terms of predictability of business failure.
Second, there was no statistically significant difference between the two groups attributable to the cognitive style of accounting information users in terms of predictability of business failure.
Third, there was no statistically significant interaction effect between personality and cognitive style of the accounting information users.
Such results of this research may be useful in designing and developing the accounting information system for the human information processing.
A laboratory experimentation was conducted to achieve the purpose of this research. one hundred and thirty-six students volunteered to serve as subjects. The subjects were given Tolerance For Ambiguity Test and Group Embedded Figures Test. Subjects were classified on the basis of their median scores in both tests. Thus, the experimental design corresponds to 2 × 2 matrix by the level of personality and cognitive style of the subjects. The results of experiment are analyzed through the two-way(two-factor)ANOVA.
The results of this research are summarized as follows :
First, there was no statistically significant difference between the two groups attributable to the personality of accounting information users in terms of predictability of business failure.
Second, there was no statistically significant difference between the two groups attributable to the cognitive style of accounting information users in terms of predictability of business failure.
Third, there was no statistically significant interaction effect between personality and cognitive style of the accounting information users.
Such results of this research may be useful in designing and developing the accounting information system for the human information processing.
목차
Ⅰ. 序論
Ⅱ. 硏究의 設計
Ⅲ. 實驗結果의 分析
Ⅳ. 結論
參考文獻
Abstract
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UCI(KEPA) : I410-ECN-0101-2009-325-019454012