Problem-Solving Style and Fit in Consulting and Auditing

Abstract

This research examined the problem-solving styles of public accountants in consulting and audit functions. Consultants were, on average, significantly more innovative in their problem-solving style than auditors. A path analysis indicated that accounting professionals whose preferred problem-solving style did not fit the demands of the job experienced greater role stress. The additional stress negatively affected job satisfaction, organizational commitment, and intent to stay with the firm. The results imply that matching an individual's problem-solving style to his or her functional role may help to minimize role stress and its attendant dysfunctional effects in public accounting.

The Impact of Information Systems on End User Performance: Examining the Effects of Cognitive Style Using Learning Curves in an Electronic Medical Record Implementation

“…Cognitive style and information systems are associated with a wide range of research topics such as the relation between cognitive style and system design [Bariff and Lusk 1977;Benbasat and Taylor 1978;Bariff and Lusk 1979;Huber, 1983], the fit between cognitive style and organizational climate [Kirton and McCarthy 1988;Spence and Tsai 1997;Chilton 2001;Chilton, Hardgrave et al 2005], and the relation between cognitive misfit and task performance [Summers, Sweeney et al 2000;Fuller and Kaplan 2004]. Benbasat and Taylor [1978] looked at differences in cognitive style and its effect on information system use and design.…”

“…KAI scores range from 32 to 160 with a theoretical mean of 96. The KAI has a substantial history, has been refined and updated and is increasingly viewed as important in work performance [Kirton and McCarthy 1988;Summers, Sweeney et al 2000;Xu and Tuttle 2004a;Xu and Tuttle 2004b]. Kirton's AI theory provides the initial foundation for the cognitive style continuum further developed by Xu and Tuttle [2004a] that is used in this study.…”

“…This personality trait refers to individual differences in information processing and relates to how people think and approach solving problems [Witkin and Goodenough 1981]. Cognitive style is also referred to as "learning style" [McLeod 1979;Honey and Mumford 1982;Allinson and Hayes 1990;Hayes and Allinson 1996;Haynes and Allinson 1996], "problem solving style" [Summers et al 2000], "thinking style," [Leonard et al 1999] or "cognitive work style" [Xu and Tuttle 2004b].…”

The Relationship Of Accounting Majors Cognitive Style And Technological Proficiency: Are Students Prepared To Enter An Increasingly Knowledge-Based Profession?

“…Several authors have predicted that in the future the availability of information and the way in which it is accessed will rely much more heavily on thinking processes which are not linear, concrete, or sequential (Turkle, 1995;Stone et al, 1996;Landry et al, 1996). Not only will thinking processes transcend the limits of linearity and concreteness, they also will be much more abstract, random, non-sequential, and definitely non-linear in nature (Summers et al, 2000;Satava, 1997;O'Brien, 1994;Mani 1995;Landry et al, 1996). This indicates a possible shift in the cognitive styles traditionally associated with individuals in the accounting field.…”

“…Numerous studies of cognitive style over the past two decades have either focused on or included accounting students or practitioners (Soroko, 1988;Gul et al, 1992;Booth, 1993;Geary and Rooney, 1993;Wolk and Cates, 1994;Laribee, 1994;Auyeung and Sanders, 1996;Fisher and Ott, 1996;Gul, 1999; and others). Summers et al (2000) compare problem-solving attributes of auditors and consultants using Kirton"s Adaptor-Innovator Inventory. Their study finds that those in the consulting area tend to be higher on the innovator scale, whereas those in auditing tend to be adaptors.…”