Post-Cognitive structure, Information systems, Complexity, Decision making

This study examines the leader/subordinate relationship between in-charge auditors and their staff assistants. Path-goal theory is used as a framework to analyze the effect of in-charge leader behavior on staff assistant satisfaction and motivation. The hypothesis is that the effects of leader behavior (i.e., consideration and initiating structure) are contingent upon the assistant's perception of task complexity, This hypothesis is supported by survey research using auditors working for four Big Eight accounting firms. Limitations and areas for future research are also discussed.

This classroom laboratory study compares the effects of two methods of teaching the Statement of Changes in Financial Position and two homework assignment strategies on student performance, time spent, and attitudes. The results indicate that students exposed to the direct teaching method scored higher on objective examination questions, spent more time on homework problems and examination problems, and perceived greater levels of understanding than students exposed to the add-back teaching method. Also, students assigned cash-basis homework problems showed higher levels of satisfaction with their instructor than students assigned working capital-basis homework problems. No interaction effects were significant.