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Cognitive Style: An Empirical Research with Undergraduate Accounting Students


Author Info

  • Jose Dutra de Oliveira Neto

    (University of São Paulo - Ribeirão Preto)

  • Victor de Oliveira


  • Claudio de Souza Miranda

    (University of São Paulo - Ribeirão Preto)

Registered author(s):


    This study is mainly aimed at evaluating the relationship between the academic profiles and cognitive styles of undergraduate accounting students. GEFT was used as an instrument to identify cognitive styles, perceptual processes and particularly field-dependence and field-independence. A sample of two hundred and forty students participated in the study, corresponding to 82% of the population. The results show that only variables such as age, course grades, hours of extra studies outside the classroom and salary were significantly related to their cognitive styles. The study concludes that students within the higher age group, lower grades on the subjects, with more dedication to studies outside the classroom and with lower income in the labor market are more likely to be field-dependent. From the recognition of these cognitive differences, it is possible to implement new strategies for teaching and learning in a search of higher quality and greater effectiveness in the teaching-learning process.

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    Bibliographic Info

    Article provided by Fucape Business School in its journal Brazilian Business Review.

    Volume (Year): 6 (2009)
    Issue (Month): 1 (January)
    Pages: 78-99

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    Handle: RePEc:bbz:fcpbbr:v:6:y:2009:i:1:p:78-99

    Contact details of provider:
    Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
    Phone: +55 27 4009-4423
    Fax: +55 27 4009-4422
    Web page:
    More information through EDIRC

    Related research

    Keywords: GEFT; cognitive style; accounting;


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