Abstract ABSTRACT: Leaders in the accounting profession have cited the need for accountants to be able to function professionally in a complex and changing environment. The literature of cognitive development suggests that such individuals must possess a high level of cognitive complexity, and the literature on personality types shows that people self-select into professions partially as a result of their perceptions of the professional stereotype. Since the introductory and intermediate accounting courses may profoundly influence students' perceptions and their career choice, the courses should be designed so as to attract those more cognitively complex individuals whom the profession needs. This study analyzes the relative performance of introductory accounting students with high and low levels of cognitive complexity on structured versus unstructured course materials. Students at all levels of cognitive complexity performed equally well on highly structured accounting examination questions, but students with high levels of cognitive complexity performed significantly better on unstructured case materials. The implication of the results is that if accounting educators wish to attract students who can function in a complex and changing environment, the introductory accounting course should include unstructured course materials.

Abstract ABSTRACT: In this paper the cognitive complexity construct, which has recently been introduced into the accounting literature, is examined from the point of view of accounting pedagogy. Empirical and theoretical literature (from the discipline of education) on students' cognitive complexity, is brought to bear on the problems of teaching accounting. Given certain reasonable goals of accounting education, the analysis leads to the conclusion that knowledge about the existence of the cognitive complexity construct, and its level, is important to accounting educators from the viewpoint of curriculum design. The paper concludes by suggesting several specific implications of the construct for accounting education.