Characteristics of learning tasks in accounting textbooks: an AI assisted analysis

Empirical Research in Vocational Education and Training

Table 5 Intercorrelation between different task characteristics

		Density of real-world information and process orientation					Problem orientation		Modeling cycle
		Process orientation	Description of social processes	Description of cash flows	Description of goods and services	Document orientation	Identification of problems	Obtaining missing information	Translate	Operate	Interpret	Interpret: liquidity aspects
Density of real-world information	Description of social processes	.220**
	Description of cash flows	.441**	.185**
	Description of goods and services	.277**	.245**	.632**
	Document orientation	− .093	− .052	− .148	.305
Problem orientation	Identification of problems	.293**	.378**	.107	.028	.147
	Obtaining missing information	.003	− .084*	− .008	− .005	.298**	− .043
Modeling cycle	Translate	.327**	.038	.340**	.244**	− .027	.016	.003
	Operate	.556**	.247**	.407**	.281**	.339*	.580**	− .023	.152
	Interpret	.045	.022	− .070	− .009	.234	.138**	.072*	− .095	.211**
	Interpret: liquidity aspects	.037	.241**	− .094	− .280**	− .156	.180*	.090	.040	.101	.080
	Interpret: profitability aspects	.060	.037	− .139**	− .364**	− .165	.217**	− .03	− .097	.400**	.168**	.183**

Two categories (“assessing the relevance of information” and “validate”) could not be included in the analysis due to a lack of variance in the data