Measuring Cognitive Complexity in the Accounting Domain
Kung H. Chen and Steven K. Olson
This paper discusses the potential important of considering individual
differences, variables such as cognitive complexity, in accounting research.
An instrument for measuring cognitive complexity in an accounting domain
is presented and compared with an instrument which measures cognitive complexity
in the interpersonal domain. The comparison indicates that the two measures
are not statistically correlated.
to BRIA 1989, Volume 1 Contents