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流动性-固定性:关于会计师场独立性的进一步心理测量数据。

Mobility-fixity: further psychometric data on the field independence of accountants.

作者信息

Mills T Y

机构信息

Department of Accountancy, Miami University, Oxford, Ohio 45056, USA.

出版信息

Percept Mot Skills. 1995 Apr;80(2):515-21. doi: 10.2466/pms.1995.80.2.515.

Abstract

This study examined the performance of 49 accountants on the Group Embedded Figures Test and the Figural Intersections Test and used the two sets of scores to measure not only the accountants' field dependence-independence but also whether they may be mobile or fixed. This combination of test scores led to dividing accountants into one of four cognitive subtypes (field-independent scorers, both fixed and mobile, and field-dependent scorers, both fixed and mobile). The implications of mobility-fixity for accountants are discussed.

摘要

本研究考察了49名会计师在团体镶嵌图形测验和图形相交测验中的表现,并利用这两组分数不仅衡量会计师的场依存性-独立性,还衡量他们可能是灵活型还是固定型。这种测验分数的组合导致将会计师分为四种认知亚型之一(场独立型得分者,包括固定型和灵活型,以及场依存型得分者,包括固定型和灵活型)。文中讨论了灵活性-固定性对会计师的影响。

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