Jacob and Marla were both presented with a complex accounting issue that neither had seen before. Marla was able to look at the problem and come up with a reasonable solution, but Jacob was not. What is the difference between Marla and Jacob?

Answer: Generally, when trying to solve a complex accounting problem in which there are obstacles and little knowledge about the subject, the most advisable thing is to work from a conceptual framework which serves as a guide to find a reasonable answer to the problem in question. In this case Marla was clearly working with a conceptual framework, and instead Jacob was not.