← Search

The Accounting Review Vol. 52 No. 1 1977

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

Ahmed Belkaoui

Associate Professor, University of Ottawa. 1

Abstract

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.

DOI
10.2308/tar-4493774
Volume
52
Issue
1
Pages
252-256
Language
en
Sources
openalex crossref

Cite