The interplay between content knowledge and reasoning has long been a focal point in educational philosophy. A well-known Confucian saying from The Analects states, "Learning without thought is labor lost; thinking without learning is perilous," underscoring the reciprocal importance of knowledge acquisition and higher-order cognitive skills. However, in the digital era, where access to information is instantaneous, the cultivation of reasoning skills has become a priority for individual adaptability to society and national strategic development. As a result, competency-based curricula emphasizing higher-order thinking have been widely promoted, often perceived as superior to traditional content knowledge-based education in fostering analytical reasoning and problem-solving abilities (Paek et al., 2021; Hamzah et al., 2022; Deng et al., 2022). Despite widespread advocacy, the implementation of competency-based education (CBE) varies across systems, shaped by policy, culture, and societal contexts (Anderson-Levitt & Gardinier, 2021; Deng et al., 2022; Deng & Peng, 2020). Scholars remain divided on its efficacy, with critics warning of potential knowledge fragmentation (Wilder, 2015) and diminished content mastery (Ryan & Cox, 2017). Others argue for a balanced approach, integrating content and reasoning-oriented instruction for optimal learning outcomes (Pulham & Graham, 2018; Lovat & Clement, 2008; Ward et al., 2015). Meanwhile, challenges persist in implementing CBE, particularly in the prevailing global culture of high-stakes testing and accountability, often leading to the constrain of educational innovation and exacerbation of “teaching to the test” (Kelly et al., 2017; Learned et al., 2020; Pizmony-Levy & Woolsey, 2017). Against this backdrop, this study explores how top-performing education systems worldwide navigate the balance between content knowledge-based and reasoning-oriented education. Specifically, to what extent have these systems embraced 21st-century competency-based learning and instruction, and have they achieved satisfying outcomes? Moreover, do school-level factors, such as teacher support, enhance the effectiveness of competency-based education?

By leveraging data from 21 top-performing education systems in the Programme for International Student Assessment (PISA) 2022, this study conducts a large-scale comparative analysis examining the extent, effectiveness, and challenges of their adoption of competency-based and higher-order reasoning education. Firstly, descriptive analyses reveal distinct patterns: Singapore and Denmark exemplify balanced systems integrating both content and reasoning-based instruction, while the Czech Republic and Slovenia prioritize subject expertise over reasoning-oriented skills. In contrast, the United States emphasizes higher-order reasoning over content knowledge. Secondly, interaction effect analyses indicate a consistently significant negative relationship between traditional content-based tasks and 21st-century reasoning-oriented tasks across all education systems in terms of their impact on mathematics performance. This suggests that these two instructional approaches may counteract instead of enhancing each other. For students exposed to minimal or moderate levels of 21st-century skills tasks, content-knowledge tasks positively contribute to their learning outcomes. However, for students most frequently engaged in reasoning-oriented learning, the benefits of content-focused instruction diminish significantly. In some education systems, such as the United States, Australia, Canada, Denmark, and Hong Kong (China), an overemphasis on content-based instruction even exerts negative effects. Thirdly, moderation analysis reveals a negative moderating effect of teacher support on the impact of reasoning-oriented instruction on mathematics achievement across most education systems.

Overall, these findings suggest that in the current landscape of high-stakes testing, most high-performing systems continue to rely on exam-oriented approaches as a lower-risk strategy for enhancing student performance. While some have successfully integrated 21st-century skill instruction, most struggle to strike a balance between competency-oriented and content-based education. More importantly, as the global wave of 21st-century education reform progresses, reflecting on and reforming of the teacher’s role in education—beyond content delivery—emerges as a crucial issue for fostering students’ analytical reasoning and 21st-century skills.

Data. This study leveraged data from PISA 2022, developed by the Organisation for Economic Cooperation and Development (OECD). Based on PISA 2022 results, this study selected 21 economies—including Estonia, Finland, the United States, the United Kingdom, Australia, Singapore, Macao (China), Japan—that scored above the OECD average in at least two subjects (reading, mathematics, or science) and ranked among the top 40 globally in terms of per capita GDP in 2023. The aim was to capture trends in 21st-century teaching and learning practices within high-performing education systems across diverse contexts. Variables and Measures. The primary independent variables in this study include students’ exposure to two types of learning tasks, representing different educational propensity, as well as mathematics teacher support. Specifically, this study utilized derived variables from PISA 2022, scaled using the Item Response Theory (IRT) approach: (1) EXPOFA measures students’ exposure to formal and applied mathematics tasks in school. This scale comprises nine items (e.g., "Solving an equation like 2(x+3) = (x+3)(x-3)") with responses on a 4-point Likert scale (“Frequently,” “Sometimes,” “Rarely,” “Never”). (2) EXPO21ST measures students’ exposure to mathematical reasoning and 21st-century mathematics tasks in school. This scale consists of ten items (e.g., "Extracting mathematical information from diagrams, graphs, or simulations") with responses on a 4-point Likert scale the same as EXPOFA. (3) TEACHSUP measures students’ perceptions of teacher support in mathematics lessons. This scale includes four items (e.g., "The teacher shows an interest in every student’s learning") with responses on a 4-point Likert scale (“Every lesson,” “Most lessons,” “Some lessons,” “Never or almost never”). The dependent variable in this study is students’ mathematics performance. Control variables include student-level factors such as gender and the Index of Economic, Social, and Cultural Status (ESCS), as well as school-level factors, including the school-average ESCS. Analytic Strategy. Given the hierarchical structure of the data and the intraclass correlation (ICC) of null model—containing only mathematics performance—exceeding 6% across economies, a multilevel modeling approach was deemed appropriate. The study first conducted descriptive analyses, followed by multilevel models to examine the heterogeneous impact of 21st-century tasks on students' mathematics performance. Specifically, interaction effects between students’ exposure to formal and applied mathematics tasks and 21st-century mathematical tasks were analyzed, as well as the moderating effect of teacher support on the influence of 21st-century mathematical tasks on students’ performance. To mitigate multicollinearity issues in analyzing interaction and moderation effects, student-level data were group-mean centered.

First, while most high-performing education systems continue to prioritize exam-oriented knowledge, some are increasingly embracing 21st-century skills-based education. Systems striking a balance between formal mathematics tasks and 21st-century mathematical tasks include Singapore, Denmark, Sweden, Australia, the United Kingdom, Macao (China). In contrast, those that emphasize more on content knowledge over 21st-century skills include the Czech Republic, Slovenia, Estonia, Switzerland, and Finland. Notably, the United States stands out as the only system that prioritizes 21st-century skills over content knowledge. Secondly, the impact of 21st-century skills and content knowledge is heterogenous, reflecting the challenges faced by high-performing education systems during educational transformation. Given the global prevalence of high-stakes testing, exam-focused instruction remains a cost-effective strategy. In systems such as Finland, Austria, Estonia, South Korea, and Chinese Taipei, formal knowledge tasks enhance performance regardless of 21st-century tasks exposure, suggesting that these systems still rely predominantly on content knowledge-based education. However, Singapore, New Zealand, Belgium, and Japan see diminishing content knowledge-based benefits as students engage more in 21st-century reasoning tasks; in the U.S., Australia, Canada, Denmark, and Hong Kong (China), increased exposure to 21st-century mathematical tasks appears to further weaken the benefits of content knowledge learning. These findings suggest that some education systems are actively reducing their reliance on exam-driven instruction, allowing competency-based tasks to play a more significant role in shaping student outcomes. Thirdly, as reforms progress, the role of teachers increasingly requires reassessment, reflection, and transformation. Direct instruction may no longer drive cognitive and skill acquisition. In most systems, teacher support negatively moderates 21st-century teaching effects. In Chinese Taipei, Denmark, Finland, Japan, New Zealand, the UK, and the U.S., 21st-century instruction is more effective with minimal teacher support. Therefore, teachers’ pedagogy must align with reform goals, shifting focus from content transmission to fostering students’ autonomy, critical thinking, and problem-solving skills.

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