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ABSTRACTThis 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.

We examined the relationship between self-compassion and hopelessness depression. The participants were 418 students at a technology college in Hunan, China, who completed questionnaires to measure self-compassion, hopelessness depression, and negative cognitive style. The results showed
that self-compassion was negatively associated with both hopelessness depression and negative cognitive style, and negative cognitive style emerged as a significant mediator in the relationship between self-compassion and hopelessness depression. The results suggest that self-compassion had
buffering effects on hopelessness depression through its positive effects on negative cognitive style. The findings in the present study can help expand current understanding of self-compassion and hopelessness depression.

Educational hypermedia has been heralded as providing instruction that accommodates learners' individual differences, allowing them to learn in accordance with their unique needs, desires, and preferences. Advocates of hypermedia point to learner control, multimedia capability, and parallels to theories of human memory as evidence for educational hypermedia1s efficacy. While intuitively appealing, empirical research has not confirmed (or rejected) this assumption. Nor is there compelling evidence to suggest that learners who posses different cognitive styles benefit equally from educational hypermedia environments. This study reports on an examination of cognitive style field dependence/independence and learner control of presentation mode within an educational hypermedia environment. Participants were 122 high school juniors and seniors enrolled in classes whose curricula dealt with the political process. The experimental sites were three high schools located in North Carolina, Virginia, and West Virginia. Learners classified as field dependent and field independent were asked to explore a commercial hypermedia program concerning the presidential primary election process. Participants were randomly assigned to one of two versions of the program, a control group which utilized the commercially designed multimedia presentations and a treatment group that offered the choice of single-channel presentations in addition to the multiple-channel presentations. After interacting with the program participants completed a ten item post test consisting of five recall and five problem-solving questions. Their actions within the hypermedia environment were automatically tracked by the computer. Data analysis consisted of a 3 x 2 ANOVA to examine interaction between field dependency and learner control of presentation mode as measured by the post test. Field dependency was correlated with frequency of multiple-channel selections. A secondary analysis examined main effects and interactions on the recall and problem-solving questions separately utilizing a 3 x 2 ANOVA. Data analysis revealed no correlation between field dependency and frequency of multimedia selections. The study found no significant interaction between field dependency and control (program or learner) of presentation mode as measured by the ten item post test. Separate analysis of the recall and problem-solving questions also revealed no significant interaction. ; Ph. D.

There is growing interest in how genes affect political beliefs. To better understand the role of genes in politics, we examine the relationship between cognitive style (the need for cognition, the need for cognitive closure) and various measures of political attitudes (issue‐based ideology, identity‐based ideology, social ideology, economic ideology, authoritarianism, and egalitarianism). We show, for the first time, that the need for cognition and the need for cognitive closure are heritable and are linked to political ideology primarily, perhaps solely, because of shared genetic influences; these links are stronger for social than economic ideology. Although prior research demonstrated that Openness to Experience shares genetic variance with political ideology, we find that these measures of cognitive style account for distinct genetic variance in political ideology. Moreover, the genetic Openness‐ideology link is fully accounted for by the need for cognition. This combination of findings provides a clearer understanding of the role of genes in political beliefs and suggests new directions for research on Big Five personality traits and ideology.

This paper reveals Schutz's double characterization of science. First, he characterizes science as a modification of interest and relevance. This is compatible with his basic view of science as embedded in the life-world. Second, in contrast, he often excludes working and communication from his argument on science and characterizes science as a pure cogitation. By critically examining the distinction between scientific attitude and scientific activity as well as the concept of cognitive style, this paper concludes that the second characterization proposed by Schutz is untenable. In addition, this paper indicates that the second characterization experienced a significant change from On Multiple Realities to Symbol, Reality, and Society. Although Schutz has been challenged by contemporary science studies because of his ineffectiveness to deal with scientific activity, the careful and critical examination of his argument allows a positive interpretation of his theory as offering basic concepts for the investigation of scientific activity.

Yılmaz, Onurcan (Dogus Author) ; The present research investigated the reason for mixed evidence concerning the relationship between analytic cognitive style (ACS) and political orientation in previous research. Most past research operationalized ACS with the Cognitive Reflection Test (CRT), which has been criticized as relying heavily on numeracy skills, and operationalized political orientation with the single-item self-placement measure, which has been criticized as masking the distinction between social and economic conservatism. The present research recruited an Amazon Mechanical Turk sample and, for the first time, simultaneously employed three separate ACS measures (CRT, CRT2, Baserate conflict problems), a measure of attitudes toward self-critical and reflective thinking (the Actively Open-Minded Thinking Scale; AOT), and separate measures of social and economic conservatism, as well the standard measure of political orientation. As expected, the total ACS score (combination of the separatemeasures) was negatively related to social, but not economic, conservatism. However, the CRT by itself was not related to conservatism, in parallel with some past findings, while the two other measures of ACS showed the same pattern as the combined score. Trait reflectiveness (AOT) was related negatively to all measures of political conservatism (social, economic, and general). Results clearly suggest that the conclusion reached regarding the ACS-political orientation relationship depends on the measure (s) used, with the measure most commonly employed in past research (CRT) behaving differently than other measures. Future research must further pursue the implications of the known differences (e.g., reliance on numeracy vs. verbal skills) of ACS measures and distinguish different senses of reflectiveness.

The problems of incorporating cognitive styles into teaching Russian as a foreign language have tended to draw the attention of the researchers recently. However, there are not any profound studies testifying the effectiveness of cognitive styles incorporation in teaching Russian as a foreign language online. The study presented here will focus specifically on this issue. We are addressing such cognitive styles as field independence, field dependence, analyticity, syntheticity and perceptual styles. Tests for cognitive styles diagnosis have been compiled, and the results were correlated with the academic performance of the students. We developed differential studying materials. The experimental group received the materials corresponding to their cognitive styles, and the control group received not corresponding materials. After that, we analyzed the results of the experiments. Conclusions. Field dependent and field independent foreign students are about the same successful in learning Russian, students with analytical style were slightly more successful than ones with synthetical style, and visual learners displayed higher academic achievements than audial learners. As one of the results of study, we established that kinesthetic style is preferred to consider apart from the visual and audial perceptual styles. The experimental group demonstrated better results than the control group (20% higher), which testifies to the effectiveness of cognitive styles incorporation in teaching Russian as a foreign language online. We have concluded that it is necessary not only to differentiate Russian as a foreign language teaching according to current cognitive styles, but also to develop these styles at the same time.

We can increase the effectiveness of human relations training (HRT) by recog nizing the differential effectiveness of various kinds of training with different "types" of participants. This article helps to explain why one kind of HRT may be effective for some. people yet unproductive for others. The individual difference variable explored here is the cognitive style knowm as field-dependence-indepen dence (FDI). The literature on FDI is reviewed for two purposes: (1) to under stand interpersonal behavior in the HRT setting better and (2) to hypothesize the relationship s that might make for successful or unsuccessful matches between participants of varying cognitive styles and HRT programs of varying degrees of structure. FDI has been found to be a crucial differentiating variable in determining the effectiveness of matching strategies in the fields of education and psychotherapy. Two questions are (1) Are participant satisfaction and learning influenced by cognitive style? (2) What behaviors or interpersonal styles might we expect from persons of varying cognitive styles?