Comparison of Accounting Expert Teacher’s Cognitive Skill Model Versus Average Student for Solving Introductory Accounting Equations
Year: 2025
Type: article
Abstract: Given ongoing challenges in improving introductory accounting students' performance in procedural tasks, this study compares the cognitive skill progression of a state-level expert accounting teacher with that of an average student in solving introductory accounting equations, using Adaptive Control of Thought-Rational (ACT-R) learning theory as the framework.ACT-R outlines three stages of skill acquisition: the declarative stage (initial learning), the knowledge compilation stage (transitional refinement), and the procedural stage (mastery).Mastery is achieved when procedural skills dominate, with minimal reliance on declarative knowledge, allowing for automatic and efficient task execution.A qualitative case study methodology was employed in a high school setting, guided by deductive thematic analysis based on ACT-R theory.Data were gathered from two primary sources: document analysis of 26 accounting equation solutions with recorded completion times, and in-depth interviews to probe participants' understanding and reasoning processes.The study identified 12 models of cognitive skill progression, categorized by transaction type, with this paper focusing on two models-'Return of Purchased Inventory' and 'Accrued Expense'selected for their clear cognitive contrasts between teacher and student performance.Findings show that the average student remained largely at the declarative stage, requiring nine if…then… production rules to solve tasks, indicating limited proceduralization.In contrast, the expert teacher demonstrated full procedural mastery, utilizing a single, highly efficient if…then… production rule.Theoretically, this study challenges the behaviorist dominance in accounting education by introducing a cognitive lens for understanding skill development.Practically, it presents a cognitive model highlighting the importance of spaced learning to support retention and the gradual transformation from declarative knowledge into procedural expertise.
Authors: Marlehan Mohamed, Sheerad Sahid, Nor Aishah Buang
Institutions: RMIT Vietnam, National University of Malaysia
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W4411281350