The purpose of this research paper is to characterise mobile-enhanced cognitive job requirements and analyse implications on accounting jobs for performance improvement and human resource management. This paper first develops a mobile cognitive task analysis (MCTA) model based on the human information processing theory, which identifies the cognitive abilities that can be enhanced by mobile devices when performing cognitive-intensive jobs. Second, these mobile cognitive abilities are decomposed into 52 measurable items and assessed by surveys. Data were collected for 50 cognitive-oriented jobs from 400 surveys with 368 valid surveys (92% of valid survey). Third, results from factor analysis indicate that there are nine dimensions of mobile-enhanced cognitive abilities. Fourth, the mobile-enhanced cognitive ability topographies on three accounting jobs (Accountant, Auditor, and Tax Accountant) were constructed based on the weighted factor score analysis, which indicate that the accounting jobs have different requirements on the derived mobile-enhanced cognitive ability intensities. Finally, theoretical and practical implications are also presented in this paper.

中文翻译：

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表征移动增强的认知能力：对会计工作的影响

本研究报告的目的是表征移动增强型认知工作需求，并分析其对会计工作的影响，以提高绩效和人力资源管理。本文首先基于人类信息处理理论开发了移动认知任务分析（MCTA）模型，该模型确定了在执行认知密集型工作时移动设备可以增强的认知能力。其次，将这些移动认知能力分解为52个可测量项目，并通过调查进行评估。从400项调查中收集了50项面向认知的工作的数据，其中有368项有效调查（占有效调查的92％）。第三，因素分析的结果表明，移动增强的认知能力有九个维度。第四，在加权因子得分分析的基础上，建立了三种会计工作（会计，审计师，税务会计）的移动增强认知能力拓扑图，表明会计工作对得出的移动增强认知能力强度有不同的要求。最后，本文还介绍了理论和实践意义。