表征移动增强的认知能力:对会计工作的影响

IF 0.7 4区管理学 Q3 COMMUNICATION

International Journal of Mobile Communications Pub Date : 2019-04-01 DOI:10.1504/IJMC.2019.10015524

Hannah Ji, G. Salvendy

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引用次数: 1

摘要

本研究论文的目的是描述移动增强的认知工作要求，并分析会计工作对绩效改进和人力资源管理的影响。本文首先建立了基于人类信息处理理论的移动认知任务分析(MCTA)模型，该模型识别了移动设备在执行认知密集型工作时可以增强的认知能力。其次，将这些移动认知能力分解为52个可测量的项目，并通过调查进行评估。从400份调查中收集了50份认知导向工作的数据，其中有效调查368份(有效调查率92%)。第三，因子分析结果表明，移动增强认知能力存在九个维度。第四，基于加权因子得分分析，构建了会计、审计员和税务会计师三个会计岗位的移动增强认知能力地形，表明会计岗位对派生的移动增强认知能力强度有不同的要求。最后，提出了本文的理论和实践意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Characterizing Mobile-Enhanced Cognitive Abilities: Implications for Accounting Jobs

The purpose of this research paper is to characterise mobile-enhanced cognitive job requirements and analyse implications on accounting jobs for performance improvement and human resource management. This paper first develops a mobile cognitive task analysis (MCTA) model based on the human information processing theory, which identifies the cognitive abilities that can be enhanced by mobile devices when performing cognitive-intensive jobs. Second, these mobile cognitive abilities are decomposed into 52 measurable items and assessed by surveys. Data were collected for 50 cognitive-oriented jobs from 400 surveys with 368 valid surveys (92% of valid survey). Third, results from factor analysis indicate that there are nine dimensions of mobile-enhanced cognitive abilities. Fourth, the mobile-enhanced cognitive ability topographies on three accounting jobs (Accountant, Auditor, and Tax Accountant) were constructed based on the weighted factor score analysis, which indicate that the accounting jobs have different requirements on the derived mobile-enhanced cognitive ability intensities. Finally, theoretical and practical implications are also presented in this paper.

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来源期刊

International Journal of Mobile Communications COMMUNICATION-

自引率

12.50%

发文量

期刊介绍： The world of mobile communications is not a trend, but a phenomenon. IJMC, a fully refereed journal, publishes articles that present current practice and theory of mobile communications, mobile technology, and mobile commerce applications. Topics covered include Integrated mobile marketing communications Wireless advertising/CRM Telematics, pervasive computing Incoming/outgoing wireless links Location management Diffusion, security, efficacy, interaction/integration Metric mobile business enterprises PDAs in services delivery M-/u-business models, m-/u-commerce Digital office, groupware, roomware Mobile ad hoc networking, wireless information assurance Nomadic/portable communications Cross-cultural mobile communications Teaching mobile communication applications Mobile/handheld devices in the classroom, tele-learning.