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Related to cognitive objective: psychomotor objective
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ID that merges affective and cognitive objectives is even more critical as more instruction is conducted through distance learning without a facilitator present.
Such association shows that the lesson plans that contained well-stated cognitive objectives formulated in terms of observable behavior, also incorporated varied forms of representations.
The call by the profession on every front, academia via the AAA, public accountants via the AICPA, corporate America via the IMA's What Corporate American Wants (Siegel & Sorensen, 1994) over the past one and a half decades provides substantial evidence to support the integration of Bloom's cognitive objectives and the various skills into the accounting classroom.

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