Group Embedded Figures Test: Psychometric Data Documenting Shifts from Prior Norms in Field Independence of Accountants

Abstract

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.