ISSN: 2225-8329
Open access
This study addresses a key issue in introductory accounting education: the lack of focus on how declarative knowledge transforms into procedural skills to enhance learning efficiency. To contribute to this gap, the study models how an expert accounting teacher achieves skill mastery by transforming declarative knowledge into procedural skills when solving accounting equations, guided by the Adaptive Control of Thought-Rational (ACT-R) learning theory. ACT-R learning theory offers a framework for understanding how declarative memory evolves into procedural memory through spaced practice and repetition. Using a qualitative case study approach, this research focuses on a state-level expert teacher who solved 26 accounting transaction scenarios. Data were collected through document analysis and in-depth interviews, then analyzed thematically. From these solutions, 12 distinct transformation models were identified by transaction type. This paper focuses on two models—'Return of Purchased Inventory' and 'Accrued Expense'—selected for their clear illustration of cognitive differences between the teacher and her students. Findings reveal that the teacher progressed through six stages of knowledge compilation, reducing general-purpose production rules from 17 'if-then' steps to a single, highly efficient rule, demonstrating mastery. Notably, the teacher could also revert to the initial declarative stage when needed, reflecting her teaching adaptability. By establishing this transformation model as a cognitive benchmark, the study lays a foundation for future research comparing student learning models. Ultimately, it offers a cognitive perspective to address persistent learning challenges in accounting education, moving beyond traditional behaviorist approaches.
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