Similarity Check_Cognitive Style and Cognitive Mapping: Experimental Study in Accounting Decision Making

Yusnaini, Yusnaini and Dewi, Kencana and Novriansa, Agil (2020) Similarity Check_Cognitive Style and Cognitive Mapping: Experimental Study in Accounting Decision Making. PalArch's, PalArch’s Journal of Archaeology of Egypt/Egyptology.

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17_COGNITIVE STYLE AND COGNITIVE MAPPING_ EXPERIMENTAL STUDY IN ACCOUNTING DECISION MAKING.pdf - Other

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Abstract

The purpose of this study is to examine whether there are differences in performance when groups with a variety of cognitive styles use the same performance report format for tasks that involve identifying problems and formulating responses in detail. Furthermore, this research will test the role of cognitive mapping in reducing cognitive bias in decision making. The experimental design was used through a three by two (3x2) factorial design (between-subject). The scenario uses a complex production assignment schedule. Cognitive style instruments are measured using dimensions from the MBTI (Myers-Briggs Type Indicator). There are three working group configurations, the sensors dyad members, the intuitive dyad and the combination member of both. Group decision making performance can be seen from the achievements of optimal production units, optimal profits and speed of time. The test result show that the performance of the pair of sensor-intuitive is higher than sensors dyad. While there is no difference in performance between groups of sensor dyad with sensor-intuitive dyad. This result indicate that causal cognitive mapping can reduce the bias or deficiencies that exist in the cognitive style of the sensor. The implication of this study that organisations will benefit from understanding both individual and group cognitive styles.

Item Type: Other
Subjects: #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dr. Yusnaini Yusnaini
Date Deposited: 15 Apr 2023 08:03
Last Modified: 15 Apr 2023 08:03
URI: http://repository.unsri.ac.id/id/eprint/96141

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