CATEGORY WIDTH COGNITIVE STYLE AS A FACTOR IN ACCOUNTANTS' PERCEPTIONS OF ACCOUNTING INFORMATION
This paper reports the findings of a laboratory experiment designed to investigate the relationship of category width (CW) cognitive style with accountants' perceptions of accounting information. Subjects drawn from large accounting firms in Sydney, Brisbane, and Melbourne, Australia, were classified into broad, medium, and narrow categories following the test devised by Pettigrew [19]. Subjects were requested to state their level of confidence in decisions they had made after receiving (1) conventional accounting information or (2) conventional accounting information and human resources accounting (HRA) information using a one-group pretest-posttest design. The results indicated a significant relationship between CW cognitive style and the accountants' confidence in their decisions. Furthermore, CW cognitive style moderated the accounting-information/decision-making relationship.
Cognitive Styles: What Are They?
An attempt was made to determine whether the traits known as cognitive styles, which have been variously interpreted, could be brought under a single broad concept. An examination of the evidence showed that most of those traits could be related to the writer's structure of intellect, in one way or another. It is not yet clear whether they should be recognized as intellectual abilities or intellectual controls, or both. A few seem more identifiable with traits of interest or of temperament. It was suggested that the structure-of-intellect model could serve as a frame of reference for future research in this area.
Research requirements to reduce maintenance costs of civil helicopters
The maintenance problems faced by the operators of civil helicopters that result in high costs are documented. Existing technology that can be applied to reduce maintenance costs and research that should be carried out were identified. Good design practice and application of existing technology were described as having a significant impact on reducing maintenance costs immediately. The research and development that have potential for long range reduction of maintenance costs are presented.