Cognitive scripts in auditing and accounting behavior

Choo, Freddie

doi:10.1016/0361-3682(89)90013-5

Cited by 20 publications

(28 citation statements)

References 28 publications

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“…This contrasts with the role of scripts at the advanced beginner stage, where they either provided frameworks for the description of context or allowed final judgements to be formed. This development in the use of scripts contrasts with the existing theory, reminiscent of Jean Piaget, that the scripts applied by experts in finance and accounting become increasingly abstract as experience increases (Abelson, 1976;Fiske et al, 1983;Choo, 1989;Libby & Trotman, 1993). In the present study, qualified accountants appeared to draw from experience an immense number of specific and situated scripts (see also Feigenbaum et al, 1988).…”

Section: Stage 4: Proficiencycontrasting

confidence: 76%

“…Activity-based costing appears to provide an appropriate framing for this student to write about the context of the university. This framing, which implies a series of events which might be enacted by the management accountant in practice, is stereotypical but is context-related in a way which can be likened to scripts (Schank & Abelson, 1977;Gioia, 1986;Choo, 1989).…”

Section: Stage 2: Advanced Beginnermentioning

confidence: 98%

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Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

McAulay

King

Carr³

1998

The British Accounting Review

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Section: Stage 4: Proficiencycontrasting

confidence: 76%

Section: Stage 2: Advanced Beginnermentioning

confidence: 98%

Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

McAulay

King

Carr³

1998

The British Accounting Review

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“…Several years ago, Birnberg and Shields (1984) discussed the possible usefulness of schema theory for accounting research. More recently, Choo (1989) made a similar claim for the related script concept. This paper uses schema theory as part of the base for its research hypotheses.…”

mentioning

confidence: 66%

The corporate memory structure of expert portfolio managers: a multi-trial free recall study

Cocks¹,

Iselin²,

Sharma³

2001

Accounting Forum

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This research studied the memory structures for company information of twelve expert investment portfolio managers. These memory structures are important because they influence equity portfolio selection decisions worth billions of dollars. The structures have relevance to accounting and finance in that they should influence (1) the information accountants provide, (2) accounting and finance education, and (3) expert systems for investment portfolio management. Based on theory and an exploratory study, nine hypotheses were developed. These were tested in a multi-trial free recall study. The research results showed that both expert portfolio managers and novices clustered their recall. The experts had higher clustering scores initially, but the novices' scores increased at a faster rate over the trials. The experts used two schematic and four unidimensional bases of categorisation to assist in equity portfolio selection. Of these, industrial schemata seem to dominate in their memory structures. The experts used these industrial schemata to assist their recall. They do not, however, simply adopt the stock exchange's industrial categories. They tend to lead rather than follow the exchange. While the experts used industrial schemata to facilitate recall, novices used more trivial bases. These findings supported all of the research hypotheses. Finally, the paper considers the implications of the findings for future research and accounting and finance practice.

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“…The more scripts an individual has recorded, the more possible alternative strategies will be assessed (Huesmann, 1998;Noteboom, 2000). Scripts come in two basic sorts: weak scripts and strong scripts (Abelson, 1981;Choo, 1989). A weak script relates to other forms of cognitive structures, such as person prototypes, and serves mainly to form and organise expectations concerning the behaviour of others.…”

Section: The Theoretical Basis Of Cognitive Scriptsmentioning

confidence: 99%

“…One could argue that since scripts may be viewed as pre-determined templates, they are not related to creativity. However, people often consciously develop and monitor their scripts in a purposeful manner to satisfy their needs, preferences, or self-interests (Choo, 1989).…”

Section: Exploratory Framework: Scripts and Creative Behaviourmentioning

confidence: 99%

A Longitudinal Analysis of Student Creativity Scripts

Zampetakis

Moustakis

Dewett

et al. 2008

Journal of Creative Behavior

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In the present study we used bayesian latent growth modeling to asses the impact of a one-semester creativity course on the development of engineering students' creativity scripts. We compared a treatment (N = 52) and a control (N = 42) group with respect to individual differences in initial status and in rate of change. Results revealed that the development of creativity scripts followed a linear change over time, with the rate of change being higher for the treatment compared to the control group. Furthermore, substantial individual variability in the rate of creativity scripts gain across students was detected, where students with richer creativity scripts had a weaker rate of increase. The present exploratory effort lays the groundwork for further theoretical and empirical research on the effects of intervention programs for fostering creativity.

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Cognitive scripts in auditing and accounting behavior

Cited by 20 publications

References 28 publications

Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

The corporate memory structure of expert portfolio managers: a multi-trial free recall study

A Longitudinal Analysis of Student Creativity Scripts

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