Assessing accounting students' performance in "cognitive misfit" condition

Abstract

This research is built by using the basic of cognitive misfit theory (Chan 1996) which explains that the incompatibility between individuals cognitive style in problem solving and work demands will cause a decrease in performance. The previous research shown that cognitive style can affect the performance in variety of assessment methods (Au 1997) but up until now, not clear, however, is the impact of cognitive style on a student's accounting task performance. Besides, this research proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. This research used an experimental method, and examined for 60 students using a 2x2 between subjects experimental design. The result of this study shows that student's cognitive style will have no direct impact on his/her accounting task performance, and student's problem solving ability is directly related to his/her accounting task performance, but the effect of cognitive misfit not impacted performance on accounting task.