The study of configural information processing among students
Configura! information processing has been much debated and researched in prior psychology and accounting studies. It is aptly defined as the cognition in which the pattern (or configuration) of stimuli is important to the subsequent judgment or decision. Much research has been...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/55697 |
| _version_ | 1811683117586448384 |
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| author | Cheong, Kah Lai Koh, Yen Khoon Tan, Tock Siong |
| author2 | Nanyang Business School |
| author_facet | Nanyang Business School Cheong, Kah Lai Koh, Yen Khoon Tan, Tock Siong |
| author_sort | Cheong, Kah Lai |
| collection | NTU |
| description | Configura! information processing has been much debated and researched in
prior psychology and accounting studies. It is aptly defined as the cognition in which
the pattern (or configuration) of stimuli is important to the subsequent judgment or
decision. Much research has been conducted to fmd the presence of configura!
information processing among decision makers who make important judgments in
their professional capacities. Recent accounting researches have concentrated on the
effects of configura! information processing on auditors' judgment models validated by
various environmental factors (for example, time-pressure, expertise, and audit
program structure).
These prior studies have provided the platform for this applied research project,
which is the fust of its kind to study configura! information processing among students
in the local context. The subjects taking part in the experiment are 174 final year
Accountancy undergraduates from Nanyang Technological University. This research
paper addresses 3 questions. First, do these student-subjects exhibit configura!
information processing in their judgments? Second, is the ability to invoke configura)
infom1ation processing time-dependent? Third, does expertise in auditing skills
significantly affect the student-subj ects' decisions?. A "survey" was used for this research. The student-subjects were required to
complete a case study and a questionnaire. The case study was adapted from a similar
experiment conducted by Brown and Solomon (1991).
Our experiment confirms the presence of configura! information processing
among the student-subjects. In addition, the findings on the effects of different timepressure
on configura! information processing showed that the student-subjects'
abilities to invoke configura! information processing differed significantly amongst the
different time conditions. As for the effect of expertise levels, there is no indication of
any significant effect on the judgments. This, however, presents a departure from prior
studies that have found the importance of expertise in decision-making. |
| first_indexed | 2024-10-01T04:07:38Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/55697 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T04:07:38Z |
| publishDate | 2014 |
| record_format | dspace |
| spelling | ntu-10356/556972023-05-19T05:44:56Z The study of configural information processing among students Cheong, Kah Lai Koh, Yen Khoon Tan, Tock Siong Nanyang Business School Susan Teo Pin Pin DRNTU::Business::Accounting Configura! information processing has been much debated and researched in prior psychology and accounting studies. It is aptly defined as the cognition in which the pattern (or configuration) of stimuli is important to the subsequent judgment or decision. Much research has been conducted to fmd the presence of configura! information processing among decision makers who make important judgments in their professional capacities. Recent accounting researches have concentrated on the effects of configura! information processing on auditors' judgment models validated by various environmental factors (for example, time-pressure, expertise, and audit program structure). These prior studies have provided the platform for this applied research project, which is the fust of its kind to study configura! information processing among students in the local context. The subjects taking part in the experiment are 174 final year Accountancy undergraduates from Nanyang Technological University. This research paper addresses 3 questions. First, do these student-subjects exhibit configura! information processing in their judgments? Second, is the ability to invoke configura) infom1ation processing time-dependent? Third, does expertise in auditing skills significantly affect the student-subj ects' decisions?. A "survey" was used for this research. The student-subjects were required to complete a case study and a questionnaire. The case study was adapted from a similar experiment conducted by Brown and Solomon (1991). Our experiment confirms the presence of configura! information processing among the student-subjects. In addition, the findings on the effects of different timepressure on configura! information processing showed that the student-subjects' abilities to invoke configura! information processing differed significantly amongst the different time conditions. As for the effect of expertise levels, there is no indication of any significant effect on the judgments. This, however, presents a departure from prior studies that have found the importance of expertise in decision-making. ACCOUNTANCY 2014-03-21T04:28:11Z 2014-03-21T04:28:11Z 1995 1995 Final Year Project (FYP) http://hdl.handle.net/10356/55697 en Nanyang Technological University 104 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Cheong, Kah Lai Koh, Yen Khoon Tan, Tock Siong The study of configural information processing among students |
| title | The study of configural information processing among students |
| title_full | The study of configural information processing among students |
| title_fullStr | The study of configural information processing among students |
| title_full_unstemmed | The study of configural information processing among students |
| title_short | The study of configural information processing among students |
| title_sort | study of configural information processing among students |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/55697 |
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