Some research has suggested multiple‐format accounting feedback in an attempt to accommodate varying cognitive information processing styles (Gardner and Martinko 1996). This costly information solution, however, has not been widely adopted in practice. An alternative approach, which fits nicely with current team‐orientation practices in the work place, is to create combinations of workers. These work groups can bring to bear varying cognitive styles in solving complex business problems using accounting information. This study explores how cognitive style diversity affects the decision quality performance of dyads for a complex decision task. An experiment was performed to extend prior accounting studies into perception differences based on the sensor/intuitive dimension of the MBTI (Myers‐Briggs Type Indicator) instrument, and how such differences affect users of performance reports in their decision‐making processes. In this study, subjects were classified into sensor or intuitive dyad members, based on the Myers‐Briggs MBTI instrument, and engaged in a task that involved a series of simulated production decisions with nonfinancial direct performance feedback. After controlling for task conflict, results showed significantly better decision performance for cognitively diverse dyads over homogeneous sensor dyads. Similar performance differences, however, were not observed between cognitively diverse dyads and homogeneous intuitive dyads. Task conflict was not significant in explaining differences in decision performance. The findings could have implications in the areas of management control system design and personnel management.
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1 February 2003
