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An examination of the relationship between accountants' scores on field independence and use of and attitude toward computers. 1997

T Y Mills
Department of Accountancy, Miami University, Oxford, OH 45056, USA.

This study examined the performance of 127 accountants on the Group Embedded Figures Test and assessed the accountants' use of and attitude toward using computers to complete job-related tasks. The data support Bernardi's (1993) finding that there has been a shift over time in scores on field independence among accountants. Comparison of field-independence scores by computer use and attitudes support Bernardi's (1993) hypothesis of an association between the shift in field independence and accountant's use of and attitude toward computers.

UI MeSH Term Description Entries
D008297 Male Males
D008875 Middle Aged An adult aged 45 - 64 years. Middle Age
D003197 Computer Literacy Familiarity and comfort in using computers efficiently. Computer Literacies,Literacies, Computer,Literacy, Computer
D005260 Female Females
D005364 Field Dependence-Independence The ability to respond to segments of the perceptual experience rather than to the whole. Dependence-Independence, Field,Dependence-Independences, Field,Field Dependence Independence,Field Dependence-Independences
D006801 Humans Members of the species Homo sapiens. Homo sapiens,Man (Taxonomy),Human,Man, Modern,Modern Man
D000066 Accounting System of recording financial transactions. Accountings
D000328 Adult A person having attained full growth or maturity. Adults are of 19 through 44 years of age. For a person between 19 and 24 years of age, YOUNG ADULT is available. Adults
D001292 Attitude to Computers The attitude and behavior associated with an individual using the computer. Attitude to Computer,Computer, Attitude to,Computers, Attitude to,to Computer, Attitude,to Computers, Attitude

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