Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • AI tools for finance professionals to prepare and visualize data
    • 6 gear recommendations for home office and business travel
    • Excel’s Dark Mode: A subtle change that makes a big difference
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • AICPA seeks clarity on revamped paid family leave credit rules
    • IRS provides guidance on business interest limitation elections
    • Adequate identification relief extended through 2026
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • AICPA seeks clarity on revamped paid family leave credit rules
    • IRS provides guidance on business interest limitation elections
    • Adequate identification relief extended through 2026
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposes amendments to small entity definitions
    • Key signals from the SEC-PCAOB conference point to a busy new year
    • New SEC chair to CPAs: ‘Back to basics’
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • Auditing Standards Board proposes changes to attestation standards
    • Change at the top: PCAOB will feature new chair, 3 new board members
    • How to prevent late-stage engagement quality review surprises
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Optimism, while tempered, is up among finance leaders
    • AI early adopters pull ahead but face rising risk, global report finds
    • Looking to land a CFO role? 2025 was a good year
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

Why you should use metacognition in the classroom

Get students to go beyond memorization.

By Dawn Wotapka
February 12, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

November 13, 2018

4 books that can improve your teaching

August 14, 2018

Tips for teaching accounting ethics

TOPICS

  • Accounting Education

David Timony, Ph.D., doesn’t particularly like writing things down, but there’s something about putting pen to paper that helps him learn better. “As I’m writing, I’m reviewing what’s going onto the paper,” said Timony, an assistant professor and chair of the education department at Delaware Valley University in Doylestown, Pa. “There’s a sensory-immersed experience.” 

By identifying what helps him learn best, he practiced what’s known as metacognition, or “the reflection in thinking about our process of learning,” said Timony, an educational psychologist who studies metacognition as a core skill.

Practicing metacognition can benefit students in various ways. According to the Brookings Institution, it’s a vital step toward adopting skills such as problem-solving, decision-making, and critical thinking.

Metacognition helps students become “lifelong learners” and break the habit of “memorizing things and not understanding the meaning, purpose, and application” of the information they learned, explained Gail Hoover King, who recently took a new position as an accounting professor at Washburn University in Topeka, Kan. King and co-authors Maureen Butler, Kimberly Swanson Church, and Angela Wheeler Spencer encouraged students to practice metacognition in their AICPA Mark Chain award-winning master’s level assignment.

One of the greatest benefits of metacognition is that it helps students shed received notions of who can — and can’t — learn and tap their true potential. “I firmly believe that intelligence can grow and that how smart we are depends more on what we do than on who we are,” said Saundra Y. McGuire, Ph.D., a metacognition expert who spoke on the topic at the 2018 Conference on Teaching and Learning Accounting at the AAA Annual Meeting in Washington, D.C.

Here are some tips for using metacognition in the classroom:

Introduce the concept. Discuss learning style preferences and methods in class. “It’s up to the professor to open the door to thinking about how we learn,” Timony said. Otherwise, he said, students may “miss out on opportunities to learn better and deeper.” 

Advertisement

Test early and talk about both learning strategies and study strategies. McGuire suggests giving students a test or quiz early in the semester to get a baseline idea of what they know how to do and where they could improve. The test should require skills beyond memorization, she said. It could use scenario-based questions that test concept mastery, for example.

Discussing this first test or quiz in class can also serve as a springboard for introducing metacognition concepts. “This is the best time to talk to them about memorizing versus thinking,” McGuire said.

King recommends using Bloom’s Taxonomy in class to help students see that being able to memorize information doesn’t mean they’ll be able to use and connect concepts or to think critically about a problem to develop solutions.

Ask students to think about how they prepared for the test or quiz and evaluate what worked and what did not. “Stress that the idea that their performance is due to the strategies they use to learn the material, not to how smart they are,” McGuire said.

Suggest learning techniques. Let students brainstorm and practice different ways of learning and retaining material. (You can find descriptions of different techniques at HowToStudy.org.)

One technique students can try, Timony said, is paraphrasing or rewriting the notes they take in class so they can see what they do — and do not — understand about the material.

Another idea is to have them pretend to teach the material to themselves or to someone else, allowing them to spot knowledge gaps. They can continue “teaching” until they understand most or all of the material, King said.

Advertisement

A second idea King suggests is to propose a business scenario and ask students to explain how the current concepts they are learning in class would apply to it.

Assess progress. Instructors should check with students early and often to see how the learning is going, and make adjustments as needed, Timony said.

Have students assess their strengths and weaknesses as future accountants. In their assignment, King and her co-authors asked students to fill out a grid assessing their technical and personal competencies as aligned with the accounting profession’s professional values. They then instructed students to discuss their findings with a partner or group to identify gaps. Then, students put together a competency development plan for skills improvement in both the long  and short term.

“They don’t even realize it, but this assignment is setting them up to think about how they learn and how they’re going to continue to learn,” said King.

To learn more about metacognition, check out the books Teach Yourself How to Learn and Teach Students How to Learn, both co-written by McGuire, and Vanderbilt University’s Center for Teaching.

Dawn Wotapka is a Georgia-based freelance writer. To comment on this article or to suggest an idea for another article, email senior editor Courtney Vien.

Advertisement

latest news

March 20, 2026

AICPA seeks clarity on revamped paid family leave credit rules

March 20, 2026

IRS provides guidance on business interest limitation elections

March 18, 2026

Adequate identification relief extended through 2026

March 16, 2026

Private Company Council issues annual report

March 16, 2026

PEEC proposes revised definition of ‘attest engagement team’

Advertisement

Most Read

What CPAs should know about Trump accounts
AI loses ground to pros as taxpayers rethink who should do their taxes
IRS Dirty Dozen adds new capital gains scheme for 2026
How will accountants learn new skills when AI does the work?
6 gear recommendations for home office and business travel
Advertisement

Podcast

March 19, 2026

Ancient Greece to AI: The past and future of bank fraud

March 12, 2026

Tax advocacy: AICPA experts on new bills shaping tax preparer rules

March 5, 2026

Summing up economic sentiment and concerns about inflation, recession

Features

How will accountants learn new skills when AI does the work?
How will accountants learn new skills when AI does the work?

How will accountants learn new skills when AI does the work?

Experiential learning: A game changer for accountants
Experiential learning: A game changer for accountants

Experiential learning: A game changer for accountants

AI tools for finance professionals to prepare and visualize data
AI tools for finance professionals to prepare and visualize data

AI tools for finance professionals to prepare and visualize data

How to develop your career and aim for the C-suite
How to develop your career and aim for the C-suite

How to develop your career and aim for the C-suite

SPONSORED REPORT

Tools for finding CAS clients

How to find the right CAS clients

The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.

From The Tax Adviser

March 6, 2026

Navigating the Form 1099-DA reporting maze

February 28, 2026

CPA firm M&A tax issues

February 18, 2026

Why LIFO, why now?

February 10, 2026

Navigating safe-harbor rules for solar and wind Sec. 48E facilities

MAGAZINE

March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.