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The effects of understanding rules and a worked example on the acquisition of procedural knowledge and task performance
Author(s) -
Wynder Monte B.,
Luckett Peter F.
Publication year - 1999
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/1467-629x.00023
Subject(s) - task (project management) , heuristics , procedural knowledge , computer science , knowledge acquisition , matching (statistics) , cognitive psychology , knowledge management , psychology , domain knowledge , statistics , mathematics , management , economics , operating system
Previous research (for example, Bonner and Walker, 1994) has investigated the impact of alternative forms of instruction and practice on both the acquisition of procedural knowledge and task performance. Responding to the call to consider alternative forms of instruction, this study reports the results of an experiment designed to distinguish between the effects of understanding rules and a worked example. Worked examples (such as previously prepared working papers, analysis sheets and spreadsheet templates) are of particular interest as they constitute an important source, frequently used by novice accountants, for understanding and performing various tasks. The results indicate that understanding rules increase task performance through the acquisition of procedural knowledge, while a worked example provides task‐specific heuristics that increase task performance but not procedural knowledge. The different benefits of the two forms of instruction emphasise the importance of matching instruction methods to learning objectives. Furthermore, combining the two forms of instruction lead to the highest levels of task performance even with limited practice and no feedback. JEL classification: I20; M41