作者: Wray E. Bradley
DOI: 10.2308/BRIA.2009.21.1.19
关键词:
摘要: ABSTRACT: Some cognitive abilities may act as partial substitutes for experience. These have the potential to enhance performance of inexperienced professionals by helping them synthesize and make better use limited domain or task‐specific This study investigates substitution effect inductive reasoning ability. An experiment required 130 practicing business valuation (91 are CPAs) solve an ill‐structured case. The results show that worst came from who had low However, with high ability was similar more experienced professionals. suggests acted a substitute practical importance this is training in has increase performa...