COGNITIVE STYLE AND COGNITIVE MAPPING: EXPERIMENTAL STUDY IN ACCOUNTING DECISION MAKING

Abstract

The purpose of this study is to examine whether there are differences in performance when groups with a variety of cognitive styles use the same performance report format for tasks that involve identifying problems and formulating responses in detail. Furthermore, this research will test the role of cognitive mapping in reducing cognitive bias in decision making. The experimental design was used through a three by two (3x2) factorial design (betwen-subject). The scenario uses a complex production assignment schedule. Cognitive style instruments are measured using dimensions from the MBTI (Myers-Briggs Type Indicator). There are three working group configurations, the sensors dyad members, the intuitive dyad and the combination member of both. Group decision making performance can be seen from the achievement of optimal production units, optimal profits and speed of time. The test results show that the performance of the pair of sensor-intuitive is higher than sensors dyad. While there is no difference in performance between sensor-intuitive pairs and intuitive-intuitive dyad cognitive styles. The results of the use of mapping model showed that there was no difference in performance between groups of sensor dyad with sensor-intuitive dyad. This result indicate that causal cognitive mapping can reduce the bias or deficiencies that exist in the cognitive style of the sensor. The implication of this study that organizations will benefit from understanding both individual and group cognitive styles.