Validation of the test need for cognition: a study in behavioral accounting

Lima Filho, Raimundo Nonato and Bruni, Adriano Leal and Menezes, Igor Gomes (2013) Validation of the test need for cognition: a study in behavioral accounting. Psicologia: Ciência e Profissão, 33 (1). pp. 112-131. ISSN 1414-9893

Full content URL: http://dx.doi.org/10.1590/S1414-98932013000100010

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Abstract

This study aimed to validate the Need for Cognition scale (NFC) in behavioral accounting. In addition, we sought to measure the possible correlations between the level of need for cognition and the existence of cognitive biases in decisions in accounting and financial information. Two validations were performed to carry out the process of full validation – criterion and construct. The analysis was done by the examination of a sample comprised by 128 graduation students. The statistical technique used for the validation of this test was a factorial analysis for it has the ability to determine the degree of influence of a particular variable in the explanation of a factor, and the processing logistic regression was used for the explanation of possible values as a function of known values or independent variables. The results of the construct of validity showed the legitimacy of the NFC as a unidimensional scale excluding three outputs of its original scale, since the criterion validity of the results confirmed the impact of the level of cognition in maximizing the occurrence of heuristics in managerial decisions.

Keywords:Test validity, cognition, Behavioral assessment, Cognitive psychology
Subjects:C Biological Sciences > C870 Psychometrics
C Biological Sciences > C810 Applied Psychology
N Business and Administrative studies > N410 Accountancy
Divisions:College of Social Science > School of Psychology
Lincoln International Business School
ID Code:27439
Deposited On:18 Jul 2017 18:05

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