This research examines problem definition as the first step in a sequential problem solving process. Seventy-seven managers in four diverse organizations were studied to determine common characteristics of problem definers. Among the variables considered as differentiating problem definers from non-problem definers were cognitive style, personal need characteristics, preference for ideation, experience, level of management, and type and level of education. Six hypotheses were tested using the following instruments: the Problem Solving Inventory, the Myers-Briggs Type Indicator Schedule, the Preference for Ideation Scale, the Edwards Personal Preference Schedule, a Problem Definition Exercise, and a Personal Data Questionnaire. Among the managers studied, only twelve were found to be problem definers. Such small numbers severely limit the ability to generalize about problem definers. However, it is possible that problem definers are scarce in organizations. In terms of cognitive style, problem definers were primarily thinking types who preferred evaluation to ideation in dealing with problems, making judgmental decisions on the basis of collected facts. Problem definers were not predominant at lower levels of the organization. One-third of the problem definers held upper level management positions while another one-fourth were responsible for specialized activities within their organizations, overseeing special projects and individuals much like upper …

The purpose of this research was to determine if personality type and system response time have any effect on state anxiety and user response time. The sample for this study consisted of senior and graduate level college students who possessed basic know 1 edge of a text editor. Each test subject was administered the Jenkins Activity Survey to determine scores for Type A versus Type B, speed and impatience, involvement, and competitiveness. The test subjects were randomly assigned to one of three treatment groups (good, variable, and poor system response time). They were required to edit a text file which contained multiple errors. The test subjects were provided hard copies of the file with errors (errors highlighted) and the file as should appear without the errors. The test situation for each test subject was identical, except for changes in system response time. The A-state scale of the State-Trait Anxiety Inventory (STAI) was administered to the test subjects immediately prior to the edit task in order to determine pre-task state anxiety levels. The A-state scale of the STAI was again administered immediately after the edit task in order to determine post-task state anxiety levels. Analysis of variance, analysis of covariance, regression, …

The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to …