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In light of advances in the theory of cognition (Anderson, 1996, 2000; Anderson & Fincham, 1994; Anderson & Lebiere, 1998) and research on learning from worked examples (Atkinson et al., 2000; Cooper & Sweller, 1987; Sweller & Cooper, 1985), this study extends earlier research findings that auditors need practice and certain kinds of feedback to acquire procedural knowledge to identify causes of variations between expected and actual financial ratios. We test an alternative form of instruction: worked examples. As predicted by Anderson's ACT-R 4.0 theory, the results indicate individuals’ pre-test declarative knowledge interacts significantly with learning method (with or without examples) on procedural knowledge acquisition. In contrast to prior findings, this study shows that improvements in auditing procedural knowledge can be achieved by passive instruction in worked examples, a potentially more efficient (cost-effective) method than practice and feedback for auditor training.

In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to consider how these objectives can best be achieved. This paper considers the relative benefits of various forms of instruction commonly employed by accounting educators. Facts and definitions, understanding rules, a worked example, and a worked example with integrated understanding rules are all considered in a single study which allows direct comparisons to be made as to their ability to meet specific learning objectives. The relative importance of practice and outcome feedback are also considered. The performance variables of interest are declarative and procedural knowledge, judgement performance, and knowledge transfer.

The authors investigated the moderating effect of sales experience on the relationship between salespeople’s procedural knowledge and their performance, using a sample of 108 salespeople working at three car dealerships in Japan. Moderated regression analyses suggested that the more experience salespeople gain, the stronger the relationship between procedural knowledge and performance becomes. The results provide some support for the hypothesis that the sales experience moderates the relationship between procedural knowledge and performance, which is consistent with Anderson’s (1982, 1983) model and the ten‐year rule of necessary preparation in expertise research. The results also suggest that a high‐performing sales expert has customer‐oriented and active selling knowledge. Theoretical and practical implications of these findings in managing salespeople are discussed.

This paper argues that the combination of factors that facilitate focal and peripheral vision represent two distinct types of knowledge corridors. While focal vision may help detect signals that relate to the current objectives of the firm, peripheral vision is directed to non-central issues that may provide signals that relate to emerging trends in the external environment. Ambidexterity vision refers to the tension between these two different business visions within the same organization. This paper aims to examine the significance of procedural memory to an organization’s ambidexterity vision, along with investigating the impact procedural memory has on organizational learning.

The research conducted in this study addresses the following two questions: Does the enhancement of procedural memory result in the development of superior ambidexterity vision? Does the simultaneous development of both focal and peripheral vision enhance organizational learning? These research questions are studied by conducting an empirical investigation involving data provided by 203 banking employees. These data are analysed using a structural equation modelling approach.

Analysis of the data provides support for the existence of a relationship between ambidexterity vision and organizational learning.

The findings suggest that the re-direction of managers’ perceptions to supporting and enhancing an ambidexterity vision is likely to result in an improvement in their ability to identify emerging trends, new and emerging customers and potential shifts in customer needs and tastes.

This work suggests that the re-direction of managers’ perceptions to supporting and enhancing an ambidexterity vision is likely to result in an improvement in their ability to identify emerging trends, new and emerging customers and potential shifts in customer needs and tastes.

The effect of empowering leadership on knowledge sharing is well defined, but factors that stimulate employees for knowledge sharing are still limited. Therefore, this study aims to address to what extent empowering leadership is desirable to create a trustful and fair environment that is conducive for an employee’s knowledge sharing.

Through integration of social exchange, equity and uncertainty management theories develop a moderating mediating model that links empowering leadership to knowledge sharing. Three-wave data collection from the sample of 375 managers–subordinates’ dyads was done in Pakistan textile industries.

Hierarchal regression analysis and bootstrapping method were applied to test the hypotheses. The results indicate that affective trust partially mediates the relationship between empowering leadership and knowledge sharing. More especially, the findings demonstrate that the relationship between empowering leadership and knowledge sharing becomes strong with high level of distributive and procedural justices.

This research study uses empowering leadership as a proposed motivational pathway for stimulating employee’s knowledge sharing through development of affective trust and buffering effect of distributive and procedural justices.

Most of previous research in knowledge sharing just cynosure organizational-level elements like leadership and organizational justices but deteriorate individual factors like trust. Therefore, this study will combine both organizational- and individual-level factors for urging employees for knowledge sharing.

This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance.

Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework.

Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations.

The proposed framework may assist future research in providing a structured approach for assessing tax knowledge as a factor influencing tax compliance. The framework may also assist tax authorities in designing targeted tax education outreach programmes for taxpayers and improve their understanding of taxpayer behaviour to influence the compliance behaviour of its taxpayer population.

An acceptable and specific measurement of tax knowledge as a factor of tax-compliance behaviour has been proposed and tested as a tool for analysing and discussing taxpayers’ knowledge variables.

Argues that the organizational involvement of large scale information technology packages, such as those known as enterprise resource planning (ERP), has important implications that go far beyond the acknowledged effects of keeping the organizational operations accountable and integrated across functions and production sites. Claims that ERP packages are predicated on an understanding of human agency as a procedural affair and of organizations as an extended series of functional or cross‐functional transactions. Accordingly, the massive introduction of ERP packages to organizations is bound to have serious implications that precisely recount the procedural forms by which such packages instrument organizational operations and fashion organizational roles. The conception of human agency and organizational operations in procedural terms may seem reasonable yet it recounts a very specific and, in a sense, limited understanding of humans and organizations. The distinctive status of framing human agency and organizations in procedural terms becomes evident in its juxtaposition with other forms of human action like improvisation, exploration or playing. These latter forms of human involvement stand out against the serial fragmentation underlying procedural action. They imply acting on the world on loose premises that trade off a variety of forms of knowledge and courses of action in attempts to explore and discover alternative ways of coping with reality.

Exploitative leadership as a form of destructive leadership may hinder employees' knowledge sharing. However, how and when exploitative leadership impacts employees' knowledge sharing is under explored. Drawing on fairness heuristic theory, this study aims to construct a moderated mediation model to investigate the impacting mechanisms of exploitative leadership on employees' knowledge sharing by introducing organization-based self-esteem as a mediator and perceived organizational procedural justice as a moderator.

To test the research model, data were collected from 148 full-time employees at two-time points and analyzed using partial least square-structural equation modelling (PLS-SEM).

Exploitative leadership has a direct negative impact on knowledge sharing. Through the mediation of organization-based self-esteem, exploitative leadership has an indirect impact on knowledge sharing. Organizational procedural justice can weaken the indirect negative relationship between exploitative leadership and knowledge sharing via organization-based self-esteem.

This study is the first to introduce fairness heuristic theory to explain the relationship between exploitative leadership and knowledge sharing. Findings about the mediating role of organizational self-esteem and the moderating role of organizational procedural justice in the relationship between exploitative leadership and knowledge sharing can uncover the black box of how exploitative leadership affects knowledge sharing.

The importance of metacognitive awareness in learning, on the one hand, and the necessity of considering demographic variables, on the other hand, have encouraged the researchers to conduct this research. This research aims to initially determine the relationship between the level of metacognitive awareness and demographic variables of students from three Lithuanian universities, such as age, gender and area of study.

The quantitative research strategy was applied in this study using the survey with the students scoring the Metacognitive Awareness Inventory (MAI). The research involved 296 students from three universities in Lithuania. Data were analysed using statistical analysis methods to compare different groups of subjects according to selected criteria.

It became evident that two demographic variables of age and the field of study had a relationship with knowledge of cognition. Conditional knowledge had a positive relation with the variables of age and the field of study. Procedural knowledge was the second area which had a relation with the area of this study. Therefore, it maybe be concluded that under specific circumstances, declarative and procedural knowledge is at the same level of performance while conditional knowledge revealed the highest relation with metacognitive awareness. Furthermore, no statistically significant difference was found with gender in all metacognitive subcomponents despite the initial assumption.

One of the limitations of this study is that the research did not address the actual application of metacognitive strategies during teaching and learning. The research would benefit from in-depth class observation and triangulation of data from various sources. The teaching model should be tested in a larger population to obtain aggregated results for a vast population.

Results are significant in identifying students' cognitive abilities which can be attributed to various factors such as creativity, which in turn may efficiently foster students' potential. Metacognitive awareness can be developed by explicitly informing students about the importance of metacognition and life-long learning. Lecturers' role-modelling induce students to continuously assess, monitor, plan and reflect on their own learning process as well as to recognize cognition along with metacognitive prompts, questions, checklists, reports and discussion of topics in the learning process.