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Individual differences in assessing problem similarity

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  • L. Melissa Walters-York

Abstract

This paper reports on a study which investigates the potential influence of perceptual differentiation (PD) ability on introductory accounting students' ability to identify and use analogies to solve problems. Accounting students with differing levels of PD ability first studied two sample problems with solutions which provided potential source analogues for analogical transfer. They then attempted to solve two analogous accounting problems differing only in the criteria for identifying problem analogousness. Findings suggest that PD ability may influence a problem solver's ability to identify analogous problems by affecting which problem features (surface or structural) he or she is likely to attend to and use for assessing problem similarity and potential analogousness. The paper concludes by discussing implications for pedagogical practices in accounting.

Suggested Citation

  • L. Melissa Walters-York, 1999. "Individual differences in assessing problem similarity," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 77-98.
    • Handle: RePEc:taf:accted:v:8:y:1999:i:2:p:77-98
    DOI: 10.1080/096392899330946
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    Cited by:

    1. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.

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