Cognitive Style: An Empirical Research with Undergraduate Accounting Students


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This study is mainly aimed at evaluating the relationship between the academic profiles and cognitive styles of undergraduate accounting students. GEFT was used as an instrument to identify cognitive styles, perceptual processes and particularly field-dependence and field-independence. A sample of two hundred and forty students participated in the study, corresponding to 82% of the population. The results show that only variables such as age, course grades, hours of extra studies outside the classroom and salary were significantly related to their cognitive styles. The study concludes that students within the higher age group, lower grades on the subjects, with more dedication to studies outside the classroom and with lower income in the labor market are more likely to be field-dependent. From the recognition of these cognitive differences, it is possible to implement new strategies for teaching and learning in a search of higher quality and greater effectiveness in the teaching-learning process.

Keyword : GEFT, cognitive style, accounting contabilidade, GEFT, estilos cognitivos

How to Cite
Neto, J. D. de O., Oliveira, V. de, & Miranda, C. de S. (2009). Cognitive Style: An Empirical Research with Undergraduate Accounting Students. Brazilian Business Review, 6(1), 78–99.

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