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- Title
The Role of Procedural and Declarative Knowledge in Performing Accounting Tasks.
- Authors
Herz, Paul J.; Schultz Jr., Joseph J.
- Abstract
Documents the role of procedural knowledge within an accounting context. Sixty-six advanced accounting students performing a structured accounting task in a computerized setting; Distinction between declarative and procedural knowledge; Support for the role that procedural knowledge plays in the accounting and auditing arena; Suggestion for caution in eliciting experts to build expert systems; Anderson's ACT theory on skills acquisition.
- Subjects
ACCOUNTING; AUDITING; EXPERT systems; KNOWLEDGE acquisition (Expert systems)
- Publication
Behavioral Research in Accounting, 1999, Vol 11, p1
- ISSN
1050-4753
- Publication type
Article