SARGENT, Matthew J.; WINTON, Bradley G.. Educating the Next Generation of Accountants: Linking Learning Objectives and Cognitive Ability. Journal of Accounting, Business and Management (JABM), [S.l.], v. 33, n. 1, p. 13-30, apr. 2026. ISSN 2622-2167. Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1589>. Date accessed: 26 apr. 2026. doi: https://doi.org/10.31966/jabminternational.v33i1.1589.