Cognitive Mismatch In Accounting Systems: An Object-Oriented Perspective

Abstract

This paper investigates human cognition from an object-oriented perspective to reduce the gap between users’ cognitive structures and the presentation format of the accounting function.  Three constructs of cognitive structures (i.e., propositional networks, schemas, and object-based) are contrasted to develop a set of postulates and testable hypotheses.  The available evidence from the extant literature in accounting and cognitive science is used to derive support for the research arguments.  The paper concludes that object-based representation appears to be a better construct for human cognition.  Implications of this research for the design of accounting systems; decision aids, and knowledge transfer techniques are discussed.