메뉴 건너뛰기




Volumn 15, Issue 4, 1997, Pages 559-575

Using a systems framework to develop higher level thinking skills in cost/management accounting: Experimental evidence

(1)  Greenberg, Penelope Sue a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031232093     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0748-5751(97)00027-4     Document Type: Article
Times cited : (6)

References (34)
  • 1
    • 0001565336 scopus 로고
    • Objectives of education for accountants: Position statement number one
    • Accounting Education Change Commission (1990). Objectives of education for accountants: Position statement number one. Issues in Accounting Education, 5, 307-312.
    • (1990) Issues in Accounting Education , vol.5 , pp. 307-312
  • 4
    • 0010845666 scopus 로고
    • A framework for teaching management accounting
    • Bitner, L. N. (1991). A framework for teaching management accounting Issues in Accounting Education, 6, 112-119.
    • (1991) Issues in Accounting Education , vol.6 , pp. 112-119
    • Bitner, L.N.1
  • 5
    • 58149367026 scopus 로고
    • Teaching thinking and problem solving: Research foundations
    • Bransford, J., Sherwood, R., Vye, N. & Rieser, J. (1986). Teaching thinking and problem solving: Research foundations American Psychologist, 41, 1078-1089.
    • (1986) American Psychologist , vol.41 , pp. 1078-1089
    • Bransford, J.1    Sherwood, R.2    Vye, N.3    Rieser, J.4
  • 6
    • 0002030121 scopus 로고
    • The case for strategic management accounting: The role of accounting information for strategy in competitive markets
    • Bromich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 27-46.
    • (1990) Accounting, Organizations and Society , pp. 27-46
    • Bromich, M.1
  • 7
    • 0002645136 scopus 로고
    • Management information systems and accounting information: What do managers want?
    • Bruns, W. J. & McKinnon, S. M. (1992). Management information systems and accounting information: What do managers want? Advances in Management Accounting.
    • (1992) Advances in Management Accounting.
    • Bruns, W.J.1    McKinnon, S.M.2
  • 9
    • 0003158693 scopus 로고
    • Effect of cognitive elaboration on accounting students' acquisition of auditing expertise
    • Choo, F. & Tan, K. (1995). Effect of cognitive elaboration on accounting students' acquisition of auditing expertise Issues in Accounting Education, 10, 27-45.
    • (1995) Issues in Accounting Education , vol.10 , pp. 27-45
    • Choo, F.1    Tan, K.2
  • 10
    • 84990710854 scopus 로고
    • Metacognition and human performance improvement
    • Clark, R. C. (1988). Metacognition and human performance improvement Performance Improvement Quarterly, 1, 33-45.
    • (1988) Performance Improvement Quarterly , vol.1 , pp. 33-45
    • Clark, R.C.1
  • 11
    • 0002488796 scopus 로고
    • You need a new cost system when
    • September-October
    • Cooper, R. (1989), You Need a New Cost System When ... Harvard Business Review, September-October, 77-82.
    • (1989) Harvard Business Review , pp. 77-82
    • Cooper, R.1
  • 12
    • 84963428887 scopus 로고
    • Effects of knowledge organization on task performance
    • Eylon, B-S, & Reif, F. (1984). Effects of knowledge organization on task performance Cognition and Instruction, 1, 5-44.
    • (1984) Cognition and Instruction , vol.1 , pp. 5-44
    • Eylon, B.-S.1    Reif, F.2
  • 13
    • 0003102834 scopus 로고
    • Education and thinking: The role of knowledge
    • Glaser, R. (1984). Education and thinking: The role of knowledge American Psychologist, 39, 93-104.
    • (1984) American Psychologist , vol.39 , pp. 93-104
    • Glaser, R.1
  • 14
    • 0002522594 scopus 로고
    • Linking control systems to business strategy: Impact on performance
    • Govindarajan, V. & Gupta, A. K. (1985). Linking control systems to business strategy: Impact on performance Accounting, Organizations and Society, 10, 51-66.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.K.2
  • 16
    • 0010844699 scopus 로고
    • Cost prediction and allocation: An incident process case
    • Hartley, R. V. (1987). Cost prediction and allocation: An incident process case Issues in Accounting Education, 2, 141-151.
    • (1987) Issues in Accounting Education , vol.2 , pp. 141-151
    • Hartley, R.V.1
  • 17
    • 0000349317 scopus 로고
    • The effect of self-generated elaboration on students' recall of tax and accounting material: Further evidence
    • Hermanson, D. R. (1994). The effect of self-generated elaboration on students' recall of tax and accounting material: Further evidence Issues in Accounting Education, 9, 301-318.
    • (1994) Issues in Accounting Education , vol.9 , pp. 301-318
    • Hermanson, D.R.1
  • 18
    • 84990674997 scopus 로고
    • Cognitive analysis of expert and novice troubleshooting performance
    • Johnson, S. D. (1988). Cognitive analysis of expert and novice troubleshooting performance Performance Improvement Quarterly, 1, 38-54.
    • (1988) Performance Improvement Quarterly , vol.1 , pp. 38-54
    • Johnson, S.D.1
  • 19
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: A new challenge for managerial accounting research
    • Kaplan, R, S. (1983). Measuring manufacturing performance: A new challenge for managerial accounting research The Accounting Review, LVIII, 686-705.
    • (1983) The Accounting Review , vol.58 , pp. 686-705
    • Kaplan, R.S.1
  • 20
    • 0000645094 scopus 로고
    • Identifying a common body of knowledge for management accounting
    • Lander, G. H. & Reinstein, A. (1987). Identifying a common body of knowledge for management accounting Issues in Accounting Education, 2, 264-280.
    • (1987) Issues in Accounting Education , vol.2 , pp. 264-280
    • Lander, G.H.1    Reinstein, A.2
  • 21
    • 0001520746 scopus 로고
    • Elaboration-based learning strategies: Powerful theory powerful application
    • Levin, J. R. (1988). Elaboration-based learning strategies: Powerful theory powerful application Contemporary Educational Psychology, 13, 191-205.
    • (1988) Contemporary Educational Psychology , vol.13 , pp. 191-205
    • Levin, J.R.1
  • 22
    • 0001871564 scopus 로고
    • Organizing tax instruction: Evidence regarding how students organize tax knowledge
    • Limberg, S. T., Schadewald, M. S. & Spilker, B. C. (1995). Organizing tax instruction: Evidence regarding how students organize tax knowledge Journal of Accounting Education, 13, 45-58.
    • (1995) Journal of Accounting Education , vol.13 , pp. 45-58
    • Limberg, S.T.1    Schadewald, M.S.2    Spilker, B.C.3
  • 23
    • 0000721330 scopus 로고
    • Substance and strategy in the accounting curriculum
    • Mayer-Sommer, A. P. (1990). Substance and strategy in the accounting curriculum Issues in Accounting Education, 5, 129-142.
    • (1990) Issues in Accounting Education , vol.5 , pp. 129-142
    • Mayer-Sommer, A.P.1
  • 24
    • 0010846780 scopus 로고
    • Competitive tendering and under-capacity: An incident process case
    • Moon, P. (1988). Competitive tendering and under-capacity: An incident process case Issues in Accounting Education, 3, 445-452.
    • (1988) Issues in Accounting Education , vol.3 , pp. 445-452
    • Moon, P.1
  • 25
    • 0002375355 scopus 로고
    • Integrated performance measurement: Management accounting to support the new manufacturing realities
    • Nanni, A. J. Jr., Dixon, J. R. & Vollman, T. E. (1992). Integrated performance measurement: Management accounting to support the new manufacturing realities Journal of Management Accounting Research, 4, 1-19.
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 1-19
    • Nanni A.J., Jr.1    Dixon, J.R.2    Vollman, T.E.3
  • 26
    • 0010776029 scopus 로고
    • On teaching cognitive strategies: The influence of accessibility of conceptual knowledge
    • Rabinowitz, M. (1988). On teaching cognitive strategies: The influence of accessibility of conceptual knowledge Contemporary Educational Psychology, 13, 229-235.
    • (1988) Contemporary Educational Psychology , vol.13 , pp. 229-235
    • Rabinowitz, M.1
  • 29
    • 0010855540 scopus 로고
    • Instructor-provided versus student-generated explanations of tax rules: Effects on recall
    • Schadewald, M. & Limberg, S. (1990). Instructor-provided versus student-generated explanations of tax rules: Effects on recall Issues in Accounting Education, 5, 30-40.
    • (1990) Issues in Accounting Education , vol.5 , pp. 30-40
    • Schadewald, M.1    Limberg, S.2
  • 30
    • 0000800071 scopus 로고
    • Beyond the purely cognitive belief systems, social cognitions, and metacognitions as driving forces in intellectual performance
    • Schoenfeld, A. H. (1983). Beyond the purely cognitive belief systems, social cognitions, and metacognitions as driving forces in intellectual performance Cognitive Science, 7, 329-363.
    • (1983) Cognitive Science , vol.7 , pp. 329-363
    • Schoenfeld, A.H.1
  • 31
    • 0002912969 scopus 로고
    • Strategic cost management: New wine, or just new bottles?
    • Shank, J. K. (1989). Strategic cost management: New wine, or just new bottles? Journal of Management Accounting Research, 1, 47-65.
    • (1989) Journal of Management Accounting Research , vol.1 , pp. 47-65
    • Shank, J.K.1
  • 32
    • 33847236357 scopus 로고
    • The role of the student in learning from instruction
    • Shuell, T. J. (1988). The role of the student in learning from instruction Contemporary Educational Psychology, 13, 276-295.
    • (1988) Contemporary Educational Psychology , vol.13 , pp. 276-295
    • Shuell, T.J.1
  • 34
    • 38249026246 scopus 로고
    • A business game as the decision environment for DSS development
    • Zeisel, Y. (1989). A business game as the decision environment for DSS development Journal of Accounting Education, 7, 115-124.
    • (1989) Journal of Accounting Education , vol.7 , pp. 115-124
    • Zeisel, Y.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.