FIELD DEPENDENCE COGNITIVE AND LEARNER APTITUDES: EXPERIMENTAL STUDY ON ACCOUNTING STUDENT PERFORMANCE

Abstract

This study aims to examine the influence of field independent (FI) and field dependent (FD)
cognitive styles and learner aptitudes on accounting student performance. This matter to see
whether individuals with higher cognitive skills (FI) have better performance when faced
with structured, unstructured, familiar and unfamiliar problem solving. To test the hypothesis,
an experimental design was carried out with accounting students as respondents. The results
show that the performance of independent field students is higher than dependent fields when
answering unfamiliar types of questions. While the performance of the two cognitive styles is
no different when faced with familiar types of questions. For structured question types,
student performance in independent fields is better than in dependent fields. However, it is no
different for the type of unstructured questions.