The Primacy-Recency Effect, Ego Involvement and the Acceptance of Accounting Techniques.

The impact of the learning order on the acceptance of two accounting techniques given the existence of "ego-involved" attitudes created by article readings is examined. It is hypothesized that the more highly involved one is on a belief-discrepant accounting topic, the less is the chance for either primacy or recency effect. The results show that students under stress responded with the "accounting behavior" more clear or basic to them.