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March 18, 2026The Accounting Review

The Joint and Moderating Role of Personality and Cognitive Style on Decision Making .

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Authors

FGFerdinand A. GulUniversity of the Sunshine Coast

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Implication

Experiment reveals how personality and cognitive style interact to affect decision confidence among managers, suggesting new insights into decision-making processes.

Key Points

  • To explore how tolerance for ambiguity and field dependence interact in influencing decision confidence in managers.
  • Conducted an experiment focusing on personality and cognitive style variables.
  • Analyzed the interaction effects of tolerance for ambiguity and field dependence on decision confidence.
  • Used accounting information as a context for the decision-making process.
  • Tolerance for ambiguity alone did not significantly affect decision confidence.
  • Significant interaction found between tolerance for ambiguity and field dependence in influencing decision confidence.
  • Support for the hypothesis that both variables moderate the relationship between accounting information and decision confidence.

Cite This Study

Ferdinand A. Gul (1984) studied this question.

synapsesocial.com/papers/69ba42ae4e9516ffd37a326chttps://doi.org/10.2308/tar-4488892
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Human Information Processing, Decision Style Theory and Accounting Information Systems: A Comment.1977
  2. 2Decision-Making Styles and Intolerance of Uncertainty2026 · 1 citations
  3. 3The effect of psychological flexibility and intolerance of uncertainty on decision-making styles in university students2026
  4. 4Correlates of Decision-Making Under Uncertainty in Human Subjects2025
  5. 5Moderation effect analysis of assimilator-explorer cognitive style in the relationship between big five personality and innovative work behavior2025