Development of Propositions on Human Cognitive Abilities Matching Impacts on Accounting Job Performance

The purpose of this research paper is to analyze the matching factors between the human expectation of accounting job cognitive ability needed and the actual cognitive ability requirement of those jobs and how this relationship impacts job performance. First, based on the human information processing theory and previous research of cognitive ability analysis related to jobs, this paper proposes a research model to analyze the cognitive abilities’ matching factors between human expectation and actual job requirements of accounting jobs. Secondly, seven propositions are developed based on this research model. Thirdly, an instrument is developed to quantitatively measure these matching factors on job performance. Finally, theoretical and practical implications associated with the accounting job design also presented in this paper.