Decision Sciences Journal
Volume 32, Number 1
Winter 2001
An Investigation of Localization as an Element of Cognitive
Fit in Accounting Model Representations
Cheryl Dunn
Department of Accounting, Florida State University, Tallahassee,
FL 32306-1110, email: cheryl.dunn@fsu.edu
Severin Grabski
Department of Accounting and Information Systems, Michigan State
University, East Lansing, MI 48824-1121, email: grabski@msu.edu
ABSTRACT. Cognitive fit, a correspondence between task
and data representation format, has been demonstrated to lead
to superior task performance by individual users and has been
posited as an explanation for performance differences among users
of various problem representations such as tables, graphs, maps,
and schematic faces. The current study extends cognitive fit
to accounting models and integrates cognitive fit theory with
the concept of localization to provide additional evidence for
how cognitive fit works. Two accounting model representations
are compared in this study, the traditional DCA (Debit-Credit-Account)
accounting model and the REA (Resources-Events-Agents) accounting
model. Results indicate that the localization of relevant objects
or linkages is important in establishing cognitive fit.
Subject areas: Accounting Information Systems, Cognitive
Fit, DCA Accounting, Localization, and REA Accounting. |