References

---

American Accounting Association (AAA). (2000). Accounting Education: Charting The Course Through A Perilous Future." (W. Steve Albrecht and Robert J. Sack) Accounting Education Series, Volume No. 16, American Accounting Association (Sarasota, Florida).

Baltes, P. B., & Kliegl, R. (1992). Further testing of limits of plasticity: Negative age differences in a mnemonic skill are robust. Developmental Psychology, 28 (1), 121–125.

Brown, P., & Gould, J. (1987). An experimental study of people creating spreadsheets. ACM Transactions on Office Information Systems, 5 (3), 258–272.

Burnett, S. A., & Lane, D. M. (1980). Effect of academic instruction on spatial visualization. Intelligence, 4, 233–242.

Card, S. K.,Moran, T. P., & Newell, A. (1983). The psychology of human computer interaction. Hillside, NJ: Lawrence Erlbaum Associates.

Cook, T. D., & Campbell, D.T. (1979). Quasi-experimentation: Design & analysis issues for field settings. Houghton Mifflin Company.

Coy, D. V., & O'Grady, W. (1992). Spreadsheet use on the increase. Accountant's Journal, 71 (8), 69–73.

Cragg, P. G., & King, M. (1993). Spreadsheet modeling abuse: An opportunity for OR? Journal of Operational Research Society, 44 (8), 743–752.

Davies, N., & Ikin, C. (1987). Auditing spreadsheets. Australian Accountant, pp. 54–56.

Davis, J. R., & Leitch, R. A. (1988). Accounting information systems courses and curricula: New perspectives. Journal of Information Systems, 3 (1), 153–166.

Davis, P. (1997). What computer skills do employers expect from recent college graduates? Technological Horizons in Education Journal, 74–78.

Ditlea S. (1987, January). Spreadsheets can be hazardous to your health. Personal Computing, 11, 60–69.

Dumais, S. T., & Wright, A. L. (1986). Reference by name vs. location in computer filing system. In Proceedings of the Human Factors Society (pp. 824–828).

Educational Testing Service. (1976). Manual for kit of factor-referenced cognitive tests. Princeton, NJ: Educational Testing Service.

Ekstrom, R. B.,French, J. W., & Harman, H. H. (1975). An attempt to confirm five recently identified cognitive factors. Educational Testing Service, PR-75-17.

Galotti, K. M.,Baron, J., & Savini, J. (1986). Individual differences in syllogistic reasoning: Deduction rules or mental models? Journal of Experimental Psychology, 115, 16–25.

Gilman, H., & Bulkeley W. (1984, August). Can software firms be held responsible when a program makes a costly error? The Wall Street Journal, p. 19.

Greene, S. L.,Gomez, L. M., & Devlin S. J. (1986). A cognitive analysis of database query production. In Proceedings of the Human Factors Society (pp. 9–13).

Hassinen, K. (1988). An experimental study of spreadsheet errors made by novice spreadsheet users. Department of Computer Science, University of Joensuu, Joensuu, Finland.

Hassinen K.,Sajaniemi, J., & Vaisanen, J. (1988). Structured spreadsheet calculation. In Proceedings of the IEEE Workshop on Languages for Automation (pp. 129–133).

Hayden R. L., & Peters R. M. (1989, April). How to ensure spreadsheet integrity. Management Accounting, 30–33.

Heagy, C. D., & Gallum, R. A. (1994). Recommended microcomputer knowledge for accounting graduates: A survey. Journal of Accounting Education, 12 (3), 205–210.

Hutchins, E.,Hollan, J., & Norman, D. (1986). Direct manipulation interfaces. In User Centered System Design.

Janvrin, D., and Morrison, J. (1996). Factors influencing risks and outcomes in end-user development. In Proceedings of the Twenty-Ninth Hawaii International Conference on System Sciences (pp. 346–355).

Johnson, M. A., & Lawson, A. E. (1998). What are the relative effects of reasoning ability and prior knowledge on biology achievement in expository and inquiry classes? Journal of Research in Science Teaching, 35 (1), 89–103.

Karplus, R. (1977) Science teaching and the development of reasoning. Journal of Research in Science Teaching, 14, 169–175.

Kee, R. (1988) "Programming Standards For Spreadsheet Software," CMA Magazine, 62 (April), 55–60.

Klerer, M. (1984). Experimental study of a two-dimensional language vs. Fortran for first course programmers. International Journal of Man-Machine Studies, 20, 445–467.

Kliegl, R.,Smith, J., & Baltes, P.B. (1989). Testing-the-limits and the study of adult age differences in cognitive plasticity of a mnemonic skill. Developmental Psychology, 25, 247–256.

Kruck, S. E., & Maher, J. J. (1998). Home mortgage analysis for cultivating crucial spreadsheet and model development skills. Journal of Accounting Education, 16, 267–291.

Lawson, A. (1988). A better way to teach biology. The American Biology Teacher, 50, 266–278.

Lawson, A. (1995). Science teaching and the development of thinking. Belmont, CA: Wadsworth.

Mackenzie, D. (1999). Addicted to logic. American Scientist, 87 (3), 217–218.

Miller, G. A. (1956). The magical number seven, plus or minus two: Some limits on our capacity for processing information. Psychological Review, 63, 81–97.

O'Leary, D. E. (1989). Computer knowledge requirements for accountants: A survey of Fortune 500 controllers. Kent/Bentley Journal of Accounting and Computers, 5, 64–73.

Olson, J., & Nilsen, E. (1987) Analysis of the cognition involved in spreadsheet software interactions. Human-Computer Interaction, 3, 309–349.

Panko, R. R. (1996). Hitting the wall: Errors in developing and debugging a "simple" spreadsheet model. In Proceedings of the Twenty-Ninth Hawaii International Conference on System Sciences (pp. 356–363).

Panko, R. R., & Halverson, Jr., R. P. (1994). Individual and group spreadsheet design: Pattern of errors. In Proceedings of the Twenty-Seventh Hawaii International Conference on System Sciences (pp. 4–10).

Panko, R. R., & Halverson, Jr., R. P. (1997). Are two heads better than one? (At reducing errors in spreadsheet modeling). Office Systems Research Journal, 15 (1).

Panko, R. R., & Sprague, Jr., R. H. (1998). Hitting the wall: Errors in developing and code inspecting a "simple" spreadsheet model. Decision Sciences Journal, 22 (4), 337–353.

Pellegrino, J. W. (1985). Anatomy of analogy. Psychology Today, 49–54.

Sein, M. K.,Olfman, L.,Bostrom, R. P., & Davis, S. A. (1993). Visualization ability as a predictor of user learning success. International Journal of Man-Machine Studies, 39, 599–620.

Simkin, M. G. (1987). Micros in accounting: How to validate spreadsheets. Journal of Accountancy, 164, 130–138.

Stone, D. N., & Black, R. L. (1989, October). Building structured spreadsheets. Journal of Accountancy, 131–142.

VanLehn, K. (1996). Cognitive skill acquisition. Annual Review of Psychology, 47, 513–539.

Vincente, K. J,Hayes, C. D., & Williges, R. C. (1987). Assaying and isolating individual differences in searching a hierarchical file system. Human Factors, 29 (3), 349–359.

Wenger, J. L., & Carlson, R.A. (1996). Cognitive sequence knowledge: What is learned? Journal of Experimental Psychology: Learning, Memory & Cognition, 22 (3), 599–619.

Wenger, M. J., & Payne, D. G. (1995). On the acquisition of mnemonic skill: Application of skilled memory theory. Journal of Experimental Psychology.

---