|
An Exploratory Assessment of UK Public Accountants’ Cognitive Style:
Are There Cross-Cultural Differences?
Lewis Shaw,
Suffolk University
Laurie Pant, Suffolk University
Anne D. Woodhead, University of Durham
ABSTRACT. This exploratory study examines cognitive styles and technological proficiencies in UK practitioners at all ranks of public accountancy in at least two global practices and compares them with results of US practitioners (Shaw and Pant, 2006). Despite radically differing paths to entrance in the profession, training, and certification standards, UK accountants exhibit similar cognitive style and technological proficiency traits to those of US accountants. We describe the differences in the make-up of UK practitioners versus US counterparts, and pose several reasons why, in spite of these differences, cognitive style traits are similar, explore implications, and suggest areas for further research.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|