The South African higher education program expects to develop graduates with high cognitive skills. This is endorsed further by the expectations of high cognitive attributes for entry level members from the Accounting professional bodies. Although learning is largely driven by assessment, relatively few studies have investigated assessments in Accounting textbooks. Furthermore, most used Bloom’s taxonomy as their sole analytical lens. Using a hybrid framework of Revised Bloom’s taxonomy and Leong’s levels of difficulty, this paper examines the cognitive demand of assessment tasks in selected level-one Financial Accounting textbooks used in South Africa and Kenya. The findings reveal the dominance of the Apply-Task-Hybrid and the possibility of enabling higher cognitive attributes within lower levels of cognition. The article provides new insight for accounting academics who seek to enhance their pedagogical engagement, as well as textbook producers, curriculum developers and professional accounting bodies. It also offers the Layered Analytical Framework as an alternative approach to examining cognitive demand across diverse fields of study, but specifically within the discipline of Accounting.

中文翻译：

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课本评估：探索第一年会计课本中的认知需求

南非高等教育计划期望培养具有高认知能力的毕业生。会计专业团体对入门级成员的高度认知属性的期望进一步认可了这一点。尽管学习很大程度上是由评估驱动的，但是相对较少的研究对会计教科书中的评估进行了调查。此外，大多数人都将Bloom的分类法用作其唯一的分析镜头。本文使用修订版Bloom分类法和Leong难度等级的混合框架，研究了南非和肯尼亚使用的所选一级财务会计教科书中评估任务的认知需求。这些发现揭示了“应用-任务-混合”的主导地位以及在较低认知水平内实现较高认知属性的可能性。本文为寻求加强教学参与度的会计学者，以及教科书制作者，课程开发者和专业会计机构提供了新的见解。它还提供了分层分析框架，作为检查跨不同研究领域（尤其是会计学科）的认知需求的替代方法。