Theoretical framework
A mindset is a set of judgmental criteria and cognitive processes and pro-cedures that produce a disposition or readiness to respond in a certain manner. For example, a mind-set can encourage linear processing of obviously task-relevant information in order to complete a task quickly, or it can encourage broad consideration of information in order to make the best choice from a set of alternatives
Knowledge development for enhancing the ability of process financial accounts to be a good accountant in the future