An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Richard Dull
Clemson University

Lydia L. F. Schleifer
Clemson University

Abstract: Flavell (1976) describes metacognition as: ". . . one's knowledge concerning one's own cognitive processes or anything related to them, . . ." (p 232). Metacognition may enhance the process of thinking through a variety of learning strategies, such as "thinking about thinking," "thinking about learning," "learning about learning," and "learning about thinking." Metacognition involves a self-awareness of how one learns and thinks. The purpose of this paper is to explore the association between metacognition and student performance (success) in accounting classes. The researchers use data collected over the course of a decade (1995-2004) to examine this association. The survey results were analyzed with, and determined to be associated with course grades. If metacognitive skills lead to success in accounting, and these skills can be taught to, or enhanced for, students, accounting educators will have another tool with which to better prepare students for the accounting profession.

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