Integration Of The Cognitive Fit Theory And The Proximity Compatibility Principle

The cognitive fit theory (CFT) suggests that when the problem representation "fits" the problem-solving task, a preferable mental representation of the problem will be realized, resulting in improved speed and accuracy of the problem-solving process (Vessey,1991). The proximity compatibility principle (PCP) suggests that the higher the level of required integration, the higher the level of proximity the display should possess, and vice versa (Wickens,1990). By adding the proximity compatibility principle to cognitive fit theory (e.g., Dull & Tegarden,1999; Haarbauer,2001; Teets et al.,2010), we now have an ability to theoretically base manipulations on both the problem-solving task (task proximity) and the problem representation (display proximity). By combining the cognitive fit theory types of tasks (symbolic and spatial) with those of task proximity (high-proximity tasks, and low-proximity tasks) and by combining the cognitive fit theory types of problem representation (graphical and tabular) with those of display proximity (high-proximity displays, and low-proximity displays), we now have an integrative CFT-PCP theory framework and an extended problem-solving model.The fundamental aspects of the CFT-PCP theory are:(1) Performance of a high-proximity spatial task should be better with the high-proximity graphical display than with low-proximity graphical display, and vice versa; (2) Graphics are typically not used to complete a symbolic task, but performance of a high-proximity symbolic task should be better with the high-proximity graphical display than with low-proximity graphical display, arid vice versa; (3) Performance of a high-proximity symbolic task should better with the high-proximity tabular display than with low-proximity tabular display, and vice versa; (4) Tables are not generally used to complete a spatial task, but performance of a high-proximity spatial task should be better with the high-proximity tabular display than with the low-proximity tabular display, and vice versa. Based on the CFT-PCP model, "Account format" (high-proximity tabular display) and "Report format" (low-proximity tabular display) are both the traditional formats of the Balance Sheet, but which one does better on the completion of the analysis of financial condition? Some aspects of the CFT-PCP theory were also investigated within the experiment in which a Tobii T120 eye tracker was used to record the problem-solving performance of 11 non-professional financial analysts. The results were as follows:(1) there was no significant difference between performance of a low-proximity symbolic task (searching task) with the low-proximity tabular display (Report format) and with high-proximity tabular display (Account format); (2) performance of a high-proximity symbolic task (calculation task) was better with the high-proximity tabular display (Account format) than low-proximity tabular display (Report format); (3) performance of a high-proximity spatial task (comparison task) was better with the high-proximity tabular display (Account format) than low-proximity tabular display (Report format).In conclusion, (1) with different tabular display, a weak effect of proximity-compatibility as well as extra effects of display proximity and feature configuration should be taken into consideration; (2) with a table, a perfect realization of advantage features and a high proficiency operation are necessary for a efficient task performance; (3) although a table presents relations between information indirectly, tables with different display proximities vary in facilitation on task performances, therefore, this should be taken into consideration in those complicated, sophisticated, and specific contexts. Furthermore, a suggestion is posed here:The design and specifying of the format of balance sheets of annual reports of listed companies at present should be based on the convenience of reading and analysis of investor, creditor, and the public, hence, formats, such as folk versions, contradicting with cognitive performance principle should be limited to be used, instead formats prescribed by the Ministry of Treasury and the Securities Exchange Supervisory Commission are worth to adopted widely.