Metacognition and Performance in the Accounting Classroom

ABSTRACT: Flavell (1976, 232) describes metacognition as: “one's knowledge concerning one's own cognitive processes or anything related to them.” Metacognition has been characterized as “thinking about thinking” (Georghiades 2004), “thinking about learning” (Jackson 2004), “learning about learning” (Case et al. 2001), “knowing about learning” (Meyer 2004), “knowledge about knowledge” (Yore and Treagust 2006), and “what we know about what we know” (Halpern 1998). Essentially, metacognition involves a self-awareness of how one learns and thinks. Because metacognition is an important aspect of self-regulated learning, it has potential as a learning skill or attribute that can serve to improve accounting education. The purpose of this paper is to explore the association between metacognition and student performance and success in accounting classes. The researchers use data collected over the course of a decade (1995–2004) to examine this association. Students in a variety of accounting courses completed a questionnaire to assess their metacognitive knowledge and self-regulation. The survey results support the conclusion that metacognitive attributes are associated with accounting course achievement.