Similarity Check_Do Cognitive Style and Fairness Affect Accounting Students' Performance?

Yusnaini, Yusnaini and imam, Ghozali and susiana, susiana and manatap, berliana and yulia, saftiana (2018) Similarity Check_Do Cognitive Style and Fairness Affect Accounting Students' Performance? Academy of Accounting and Financial Studies Journal.

Text (Similarity Check) 2_DO COGNITIVE STYLE AND FAIRNESS AFFECT ACCOUNTING STUDENTS’ PERFORMANCE_.pdf - Other Download (2MB)

Abstract

This study examines the effect of cognitive style and fairness on individual performance in nonparticipative budgeting based on referent cognitions theory. This study shows the importance for organisations to understand and manage the level of justice and cognitive style of individual in order to allocate organisational resources and improve individual performance. The 2x2 experimental design between subject was used to test the hypotheses. Budget targets were manipulated by two levels of fair budget target and unfair target budget, while the cognitive style was manipulated by two levels as a field independent and field dependent. The participants were 88 undergraduate accounting students from the executive class of the Accounting program. Anova's two way analysis was used to test the hypotheses. The results show that performance is lower when unfair budget targets are compared with a fair budget targets. If the budget target is set fair, there is no significant difference between individual performance with cognitive style both field independent and field dependent. When unfair budget targets are set, individual performance with field independent is higher than field dependent.

Item Type:	Other
Uncontrolled Keywords:	fairness; referent cognitions; field independence, performance
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/96516

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