haku: @journal_id 767 / yhteensä: 88
viite: 46 / 88
| Tekijä: | Herz, P. Schulz, J. |
| Otsikko: | The role of procedural and declarative knowledge in performing accounting tasks |
| Lehti: | Behavioral Research in Accounting
1999 : VOL. 11:1, p. 1-26 |
| Asiasana: | BEHAVIOURAL SCIENCE ACCOUNTING ROLES |
| Kieli: | eng |
| Tiivistelmä: | Cognitive research in accounting and auditing has focused on expertise and how that expertise is obtained. Implications include expert system construction, training and personnel assignment. Determining experts and eliciting their knowledge, however, is threatened by the dissociation between declarative and procedural knowledge. Gauging declarative knowledge relies on one's ability to verbalize pertinent facts or processes; measuring procedural knowledge is more subtle as it relies on "automatic" linkages to performance that gradually deny access to declarative knowledge. |
SCIMA