Cognitive Requirement of Accounting Tasks

1. Introduction 1.1 Problem statement 1.2 Study design 1.3 Study procedures Part I. Theoretical Exploration: Cognitive Rqeuirement of Accounting Tasks 2. Task Potential in Competence-oriented Discourse 2.1 Critical contextual factors: formation of competence orientation 2.2 Task potential: lynchpin for competence modeling and competence development 3. Theoretical Argumentation of Cognitive Requirement of Accounting Task 3.1 Concept of cognitive requirement 3.2 Theoretical exploration of cognitive requirement in the tasks 3.3 Operationalization of the cognitive requirements of tasks 3.4 Adaptive framework of cognitive requirements in accounting tasks Part II Analysis of the Cognitive Requirements of Accounting Tasks 4 Methodological Approach 4.1 Study design 4.2 Analysis sample collection and description 4.3 Pre-tests 4.4 Data analysis 5. Empirical Analysis of Accounting Tasks 5.1 Overall description of sampled tasks 5.2 Result of categorical content analysis 5.3 Task cluster 5.4 Task in the Textbooks Part III Teachers' perspectives on cognitive requirements of accounting tasks from textbook 6. Interview Study about Teacher's Perception of the Cognitive Requirement of Accounting Task 6.1 Research justification and objectives 6.2 Research methods 6.3 Results 6.4 Interim summary of accounting teachers' perception of task cognitive requirement Part IV Summary, implications, and outlook 7 Discussion and Outlook 7.1 Results summary and interpretation 7.2 Reflective critique and prospect 7.3 Implication

Dr. Yijun Zhou is scientific assistant at the College of Vocational Education, Tongji Univerversity, China. She earned her PhD 2021 at the University Göttingen, Germany. Her research topics are Vocational Education, Vocational Qualifications, Blended Learning and the German Qualification System.