Abstract
Accounting is an abstract system of symbols and rules. It is an instrument for commercial professionals in order to organize business processes. Using this tool requires professionals to develop modelling competencies. Against this backdrop the current paper aims to develop an instrument for measuring the modeling competence of learners. Based on a sample of 443 apprentices and learners within vocational education and training the results indicate 10 tasks to form a rasch-conform measurement instrument. The reliability of the test is .657. The properties of the test items do not differentiate between learners of the dual system and full-time vocational schools. Relationships with motivation, basic ideas, and marks of learners are proved. The findings indicate that the task with vouchers are more difficult than task with iconic representations. Thus, the paper argues that vouchers have to be introduced to accounting classes carefully and should complemented by realistic representations of business processes.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
