This study examined the performance of 127 accountants on the Group Embedded Figures Test and assessed the accountants' use of and attitude toward using computers to complete job-related tasks. The data support Bernardi's (1993) finding that there has been a shift over time in scores on field independence among accountants. Comparison of field-independence scores by computer use and attitudes support Bernardi's (1993) hypothesis of an association between the shift in field independence and accountant's use of and attitude toward computers.
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