1. Introduction1.1 Problem statement1.2 Study design1.3 Study proceduresPart I. Theoretical Exploration: Cognitive Rqeuirement of Accounting Tasks2. Task Potential in Competence-oriented Discourse2.1 Critical contextual factors: formation of competence orientation2.2 Task potential: lynchpin for competence modeling and competence development3. Theoretical Argumentation of Cognitive Requirement of Accounting Task3.1 Concept of cognitive requirement3.2 Theoretical exploration of cognitive requirement in the tasks3.3 Operationalization of the cognitive requirements of tasks3.4 Adaptive framework of cognitive requirements in accounting tasksPart II Analysis of the Cognitive Requirements of Accounting Tasks4 Methodological Approach4.1 Study design4.2 Analysis sample collection and description4.3 Pre-tests4.4 Data analysis5. Empirical Analysis of Accounting Tasks5.1 Overall description of sampled tasks5.2 Result of categorical content analysis5.3 Task cluster5.4 Task in the Textbooks Part III Teachers' perspectives on cognitive requirements of accounting tasks from textbook6. Interview Study about Teacher's Perception of the Cognitive Requirement of Accounting Task6.1 Research justification and objectives6.2 Research methods6.3 Results 6.4 Interim summary of accounting teachers' perception of task cognitive requirementPart IV Summary, implications, and outlook7 Discussion and Outlook7.1 Results summary and interpretation7.2 Reflective critique and prospect7.3 Implication