This study examined the performance of 516 practicing accountants on the Group Embedded Figures Test. The present accountants scored significantly more field-independent than the published test norms and the 124 accountants in Pincus's 1985 sample. Significant differences were also noted between traditional (entry immediately following college at age 22) and delayed-entry (late entry or second career) accountants. Gender differences noted in the norms were not observed for the current sample.
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