Competence orientation has become a defining element of vocational education in German-speaking
countries. In this context tasks are considered the transmission belts to implement the
reformed educational standards. In her dissertation the author takes a view on the systematic
analysis of task characteristics as a method to inspect the degree of tasks' cognitive
requirements. The theoretical-conceptual part of the dissertation gives a psychological and
didactical justification of the principles underlying the tasks' cognitive requirement. The
effects are analysed in two empirical studies. The first study takes a look on the basis of
accounting tasks from Chinese vocational school textbooks using the structuring content
analysis (Mayring 2008). The second empirical study inspects accounting teachers' perceptions
and judgments by interviews. Based on the results the author develops suggestions for the use
of the concept of tasks' cognitive requirement in the didactic training of (prospective)
teachers at commercial schools.
