Cognitive Requirement of Accounting Tasks - A Task Analysis in Chinese Vocational School Textbooks

Competence Orientation in vocational educationResearch on the quality of accounting didactics
The quality of accounting didactics is the topic of this study. Analyzing the relations between task characteristics and the degree of cognitive requirements, the author provides ideas for a new didactic training of teachers in commercial schools.

Klappentext:

Competence orientation has become a defining element of vocational education in German-speaking countries. In this context, tasks are considered the "transmission belts" to implement the reformed educational standards. In her dissertation the author takes a view on the systematic analysis of task characteristics as a method to inspect the degree of tasks' cognitive requirements. The theoretical-conceptual part of the dissertation gives a psychological and didactical justification of the principles underlying the tasks' cognitive requirement. The effects are analysed in two empirical studies. The first study takes a look on the basis of accounting tasks from Chinese vocational school textbooks, using the structuring content analysis (Mayring, 2008). The second empirical study inspects accounting teachers' perceptions and judgments by interviews.Based on the results, the author develops suggestions for the use of the concept of tasks' cognitive requirement in the didactic training o f (prospective) teachers at commercial schools.

Inhaltsverzeichnis:

1. Introduction1.1 Problem statement1.2 Study design1.3 Study proceduresPart I. Theoretical Exploration: Cognitive Rqeuirement of Accounting Tasks2. Task Potential in Competence-oriented Discourse2.1 Critical contextual factors: formation of competence orientation2.2 Task potential: lynchpin for competence modeling and competence development3. Theoretical Argumentation of Cognitive Requirement of Accounting Task3.1 Concept of cognitive requirement3.2 Theoretical exploration of cognitive requirement in the tasks3.3 Operationalization of the cognitive requirements of tasks3.4 Adaptive framework of cognitive requirements in accounting tasksPart II Analysis of the Cognitive Requirements of Accounting Tasks4 Methodological Approach4.1 Study design4.2 Analysis sample collection and description4.3 Pre-tests4.4 Data analysis5. Empirical Analysis of Accounting Tasks5.1 Overall description of sampled tasks5.2 Result of categorical content analysis5.3 Task cluster5.4 Task in the Textbooks Part III Teachers' perspectives on cognitive requirements of accounting tasks from textbook6. Interview Study about Teacher's Perception of the Cognitive Requirement of Accounting Task6.1 Research justification and objectives6.2 Research methods6.3 Results 6.4 Interim summary of accounting teachers' perception of task cognitive requirementPart IV Summary, implications, and outlook7 Discussion and Outlook7.1 Results summary and interpretation7.2 Reflective critique and prospect7.3 Implication