Solving Accounting Problems: Differences between Accounting Experts and Novices.

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed on problem facts and number of principles applied. (Contains 13 references.) (SK)