The Relationship Of Accounting Majors Cognitive Style And Technological Proficiency: Are Students Prepared To Enter An Increasingly Knowledge-Based Profession?

Abstract

The increasingly knowledge-based economy has generated technological innovations that demand different competencies for accounting practitioners. In particular, professional service firms such as public accounting practices depend on converting individual expertise into codified knowledge shared within firms and with customers. A key to this knowledge conversion cycle is proficiency with a number of technological tools. Further, individuals who can successfully participate in the creation and transfer of knowledge may have distinct cognitive style characteristics. One important question is whether cognitive style is related to technological proficiency.

This study examines the cognitive styles of a group of undergraduate accounting majors (those intending careers in accounting) at several U. S. universities to examine any patterns in their cognitive style characteristics. This study further explores the relationship between cognitive style and technological proficiency. Results indicate that accounting students are predominantly linear-thinking (Concrete Sequential), consistent with prior literature. However, those who have stronger proficiency with computers and technology fit into different cognitive style groups. Implications for the accounting profession and accounting education are discussed.