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

Rick Gore
Fort Lewis College

Debra Sanders
Washington State University

Abstract: This study investigates the acquisition and transfer of accounting knowledge through a controlled experiment in an academic setting. The ACT-R theory of cognition serves as the basis for the study of knowledge acquisition and transfer by undergraduate accounting students. The experiment is characterized by three features: the use of novice subjects, learning over multiple trials, and a detailed cognitive analysis of the task. The GOMS model methodology is used to develop the detailed cognitive analysis of the task. The cognitive analysis of task provides the basis for a priori prediction of knowledge transfer. The results of the experiment are consistent with the ACT-R theory. The experimental results and the ACT-R theory are used as a basis for a discussion of the implications of the ACT-R theory for accounting education and related research.

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