The Role of Procedural and Declarative Knowledge in Performing Accounting Tasks.
研究了66名会计专业学生在计算机环境下执行结构化会计任务时，程序性知识和陈述性知识的不同作用，发现程序性知识在会计和审计领域有重要支持作用，并提醒在构建专家系统时需谨慎获取专家知识。
Abstract Documents the role of procedural knowledge within an accounting context. Sixty-six advanced accounting students performing a structured accounting task in a computerized setting; Distinction between declarative and procedural knowledge; Support for the role that procedural knowledge plays in the accounting and auditing arena; Suggestion for caution in eliciting experts to build expert systems; Anderson's ACT theory on skills acquisition.