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Yijun Zhou

Cognitive Requirement of Accounting Tasks

A Task Analysis in Chinese Vocational School Textbooks

2022, 240 Seiten

Band-Nr.: 71

Reihe: Berufsbildung, Arbeit und Innovation - Dissertationen und Habilitationen

Artikelnummer: I70797

ISBN: 9783763970797

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  • Competence Orientation in vocational education

    Research on the quality of accounting didactics

Competence orientation has become a defining element of vocational education in German-speaking countries. In this context, tasks are considered the "transmission belts" to implement the reformed educational standards. In her dissertation the author takes a view on the systematic analysis of task characteristics as a method to inspect the degree of tasks' cognitive requirements. The theoretical-conceptual part of the dissertation gives a psychological and didactical justification of the principles underlying the tasks' cognitive requirement. The effects are analysed in two empirical studies. The first study takes a look on the basis of accounting tasks from Chinese vocational school textbooks, using the structuring content analysis (Mayring, 2008). The second empirical study inspects accounting teachers' perceptions and judgments by interviews.


Based on the results, the author develops suggestions for the use of the concept of tasks' cognitive requirement in the didactic training of (prospective) teachers at commercial schools.


Zhou, Yijun (2022). Cognitive Requirement of Accounting Tasks: A Task Analysis in Chinese Vocational School Textbooks (1st ed.). Bielefeld: wbv Publikation. ISBN: 978-3-7639-7079-7


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.