Children's comparison of different-length numbers: Managing different attributes in multidigit number processing.

In everyday life the comparison of numbers usually occurs between numbers with different numbers of digits. However, experimental research here is scarce. Recent research has shown that adults respond faster to congruent pairs (the initial digit in the number with more digits is larger, e.g., 2384 vs. 107) than to incongruent pairs (the initial digit is larger in the number with fewer digits, e.g., 2675 vs. 398). This has been interpreted as support for the processing of multiple attributes in parallel and against serial accounts. The current research asked whether there is a change in the relevance of these attributes as school grades increase. School-age children from the second to sixth grades (N = 206) were presented with pairs of numbers that had either the same number of digits (3 vs. 3 or 4 vs. 4) or a different number of digits (3 vs. 4). In this latter condition, the stimuli, matched by distance, could be either length/digit congruent (e.g., 2384 vs. 107) or length/digit incongruent (e.g., 2675 vs. 398). Linear mixed models showed a length/digit congruity effect from second graders. Interestingly, in the response time measure, congruity interacted with school grade and the side in which the larger number of the pair was presented. Whereas these results support a model that considers number comparison as a process that weighs different attributes in parallel, it is also argued that developmental changes are associated with differences in the level of automatization of the componential skills involved in the comparison.

Place-value and physical size converge in automatic processing of multi-digit numbers.

Previous research has shown that multi-digit number processing is modulated by both place-value and physical size of the digits. By pitting place-value against physical size, the present study examined whether one of the attributes had a greater impact on the automatic processing of multi-digit numbers. In three experiments, participants were presented with two-digit number pairs that appeared in frames. They were instructed to select the larger frame while ignoring the numbers within the frames. Importantly, we manipulated the physical size of the digits (i.e., both decade/unit digits were physically larger) within the frames, the unit-decade compatibility (i.e., the relationship between the numerical values of both decade and unit digits was consistent or inconsistent), and the congruity between the numerical values of the decade digits and the frames' physical size (i.e., decade-value-frame-size congruity). In Experiment 1, where all pairs were unit-decade compatible, a decade-value-frame-size congruity effect emerged for pairs with physically larger decade, but not unit, digits. However, when adding unit-decade incompatible pairs (Experiments 2-3), in unit-decade compatible pairs, there was a decade-value-frame-size congruity effect regardless of the digits' physical size. In contrast, in unit-decade incompatible pairs, there was no decade-value-frame-size congruity effect, even when the physically larger digit (i.e., unit) contradicted the place-value information, presumably due to the cancellation of the opposing influences of the digits' physical sizes their place-values. Overall, these findings suggest that place-value and physical size are intertwined in the Hindu-Arabic numerical system and are processed as one.

Does Conceptual Transparency in Manipulatives Afford Place-Value Understanding in Children at Risk for Mathematics Learning Disabilities?

We investigated the effect of conceptual transparency in the physical structure of manipulatives on place-value understanding in typically developing children and those at risk for mathematics learning disabilities. Second graders were randomly assigned to one of three manipulatives conditions: (a) attachable beads that did not make the denominations or ones in the denominations transparent, (b) pipe cleaners that made only the denominations transparent, and (c) string beads that made both the denominations and the ones in the denominations transparent. Participants used the manipulatives to represent double- and triple-digit numerals. Statistical analyses indicated that the transparency of the denominations, but not the transparency of the ones in the denominations, is responsible for children's number representation and place-value understanding. Descriptive analyses of their responses revealed that the at-risk children were at a greater disadvantage than their typically developing peers with the attachable beads, failing to use place-value concepts to interpret their representations.

Comprensión del valor de posición: equivalencia numérica y composición aditiva como facilitadores en la escritura de numerales / Understanding Place Value: Numerical Equivalence and Additive Composition as Predictors for Writing Numerals / Compreendendo o valor posicional: equivalência numérica e composição aditiva como facilitadores na escrita de numerais

El valor de posición es una propiedad básica de los formatos de representación del Sistema de Numera- ción en Base Diez (SNBD), y su comprensión facilita el desempeño matemático de los estudiantes en diferentes grados escolares. Algunas investigaciones sugieren que nociones como la composición aditiva y la equivalencia numérica participan en la emergencia de la comprensión de este principio, sin embargo, pocos estudios han intentado analizar la relación entre estas nociones o se han interesado en indagar ­desde una perspectiva de la transcodificación numérica­, cómo estas afectan la producción de numerales arábigos durante los procesos iniciales del aprendizaje escolar. En tal sentido, esta investigación propone indagar si algunas de las invariantes del SNBD ­composición aditiva y equivalencia numérica­ facilitan la comprensión del valor de posición y la escritura numérica en estudiantes de primer grado de primaria. Participaron 96 estudiantes adscritos a escuelas públicas de Cali, Colombia, en un estudio cuasi-experimental pre-posprueba con grupo control, que involucra la aplicación de un proceso de intervención diferente para cada grupo experimental: composición aditiva y (b) equivalencia numérica. Los resultados plantean que los dos tratamientos apli- cados facilitan la comprensión del valor de posición y generan efectos diferentes en la comprensión y producción de numerales arábigos. Además, los análisis develan cambios significativos entre aplicaciones para los grupos experimentales, pero no para el grupo con- trol, lo cual sugiere que la composición aditiva y la equivalencia numérica son predictores en la escritura correcta de numerales.

The place value is a fundamental property of the base-10 system representation formats, and its under- standing facilitates the mathematical performance of children in different school grades. Some research sug- gests that notions such as additive composition and nu- merical equivalence participate in the emergence of the understanding of this principle. However, few studies have attempted to analyze the relationship between these notions or have been interested in investigating ­from a transcoding perspective numerical­ how these affect the production of Arabic numerals during the initial processes of school learning. This research explores how some invariants of the base-10 system: Additive Composition and Numerical Equivalence, facilitate the place value mastery and the numerical writing of children. First-grade students (n= 96) linked to public schools in the city of Cali, Colombia, in a quasi-experimental experimental study with a control group, which involves the application of different in- tervention processes to each experimental group: (a) numerical equivalence and (b) additive composition. The results suggest that both treatments facilitate the place value understanding and generate differ- ent effects on comprehending and producing Arabic numerals. In addition, analyses reveal significant changes between applications for the experimental groups but not for the group control, which specif- ically evidences both the additive composition and the numerical equivalence are predictors in correct number writing.

O valor posicional é uma propriedade básica dos forma- tos de representação do Sistema de Numeração Base Dez (SNBD), e sua compreensão facilita o desempenho mate- mático de alunos de diferentes séries escolares. Algumas pesquisas sugerem que noções como composição aditiva e equivalência numérica participam do surgimento da compreensão desse princípio, porém, poucos estudos têm tentado analisar a relação entre essas noções ou se interessado em investigar ­a partir de uma perspectiva de transcodificação numérica­ como essas afetam a produção de algarismos arábicos durante os processos iniciais de aprendizagem escolar. Esta investigação se propõe a investigar se alguns dos invariantes do SNBD; a composição aditiva e a equivalência numérica facilitam a compreensão do valor posicional e da escrita numérica em alunos da primeira série. Participaram do experi- mento 96 alunos da primeira série de escolas públicas de Cali, Colômbia; num estudo quase experimental pré/pós-teste com um grupo controle, que envolve a aplicação de um processo de intervenção diferen- te a cada grupo experimental; (a) composição aditiva e (b) equivalência numérica. Os resultados sugerem que os dois tratamentos aplicados facilitam a compreensão do valor posicional e geram efeitos diferentes na com- preensão e produção dos algarismos arábicos. Além disso, as análises revelam mudanças significativas entre as aplicações para os grupos experimentais, mas não para o grupo controle, o que sugere que a composi- ção aditiva e a equivalência numérica são preditores na escrita correta dos numerais.

"Interstellar Wanderers:" Digital Support for Teaching Place Value Within the Activity Approach Framework.

Background: The majority of mistakes students make while using "well-learned" decimal counting, can be attributed to their miscomprehension of the structure and arrangement of the "positional" numeral system. Digital support may merely serve an illustrative and training function, or it may provide the special environment for locating the problem of positional counting as a part of meaningful actions by the students. Following the Activity approach, we aimed to scaffold the students' own learning actions, in such a way as to reveal the origin of the multi-digit number concept. Thus, we used counting in other-base systems as a way for students to reconsider the reasoning behind familiar operations in the most common base-ten system. Objective: The purpose of this paper is to present the approach to computer support which we have designed, based on our analysis of the activity content related to the multi-digit number concept, and to discuss some preliminary results of the first training series. Design: The approach to educational environment design developed within the Learning Activity theory defines the ways in which a computer becomes essential. The computer should provide a transparent interface which allows students to perform transformations with objects which will react accordingly. The additional opportunities to perform concept-mediated orientation procedures should also be scaffolded by digital means. For the purposes of our study, the computer-based educational module "Interstellar wanderers" was designed. Four groups of students from 2nd to 5th grade (8-12 years of age, 20 children in total) participated in the experimental computer-based lessons (over 30 hours); classroom observations, videotaped discussions, and logs of students' individual work in the computer simulation were used for analysis. Results: The preliminary results of the experimental teaching showed that the computer support which we developed may scaffold students' progress toward acquisition of the multi-digit number concept through a reflective re-thinking of the well-learned decimal system. Yet further research is needed to get a quantitative analysis of students' performance. Conclusion: The general principles of computer support design based on the Activity approach in education (Galperin, Davydov, & Talyzina) demand a thorough analysis of the origin of the concept being studied, as well as the design of appropriate content and means of students' actions and corresponding contexts and tasks. The digital means which we designed to support students' learning activity, are in demand and bring promising results.

A Network Analysis of Children's Emerging Place-Value Concepts.

Examining how informal knowledge systems change after formal instruction is imperative to understanding learning processes and conceptual development and to implementing effective educational practices. We used network analyses to determine how the organization of informal knowledge about multidigit numbers in kindergartners (N = 279; mean age = 5.76 years, SD = 0.55; 135 females) supports and is transformed by a year of in-school formal instruction. The results show that in kindergarten, piecemeal knowledge about the surface properties of reading and writing multidigit numbers and the use of base-10 units to determine large quantities are strongly associated with each other and connected in a stringlike manner to other emerging skills. After a year of instruction, each skill becomes connected to the "hub" abilities of reading and writing multidigit numbers, which also become strongly connected to more advanced knowledge of base-10 principles. These findings provide new insights into how partial knowledge provides the backbone on which explicit principles are learned.

The relationship between mental rotation and arithmetic: do number line estimation, working memory, or place-value concept matter?

Mental rotation is positively related to arithmetic ability; however, the mechanism underlying this relationship remains unclear. The possible roles of working memory, place-value concept, and number line estimation in the correlation between mental rotation and whole-number computation were investigated. One hundred and fifty-five first-grade students were tested to determine their mental rotation ability, arithmetic ability, and non-verbal intelligence. One year later, their working memory, place-value concept, number line estimation, and overall arithmetic ability were assessed. After controlling for age, gender, and prior arithmetic ability, we found that mental rotation uniquely predicted arithmetic ability after one year. Further mediation analyses demonstrated that number line estimation significantly mediated the relationship between mental rotation and arithmetic ability. In contrast, neither working memory nor place-value concept significantly mediated the relationship between mental rotation and arithmetic ability. This study highlights that mental number line estimation is the most important element explaining the influence of a dynamic spatial skill, that is, mental rotation, on arithmetic ability among young Chinese children.

Developmental Designs and Adult Functions of Cortical Maps in Multiple Modalities: Perception, Attention, Navigation, Numbers, Streaming, Speech, and Cognition.

This article unifies neural modeling results that illustrate several basic design principles and mechanisms that are used by advanced brains to develop cortical maps with multiple psychological functions. One principle concerns how brains use a strip map that simultaneously enables one feature to be represented throughout its extent, as well as an ordered array of another feature at different positions of the strip. Strip maps include circuits to represent ocular dominance and orientation columns, place-value numbers, auditory streams, speaker-normalized speech, and cognitive working memories that can code repeated items. A second principle concerns how feature detectors for multiple functions develop in topographic maps, including maps for optic flow navigation, reinforcement learning, motion perception, and category learning at multiple organizational levels. A third principle concerns how brains exploit a spatial gradient of cells that respond at an ordered sequence of different rates. Such a rate gradient is found along the dorsoventral axis of the entorhinal cortex, whose lateral branch controls the development of time cells, and whose medial branch controls the development of grid cells. Populations of time cells can be used to learn how to adaptively time behaviors for which a time interval of hundreds of milliseconds, or several seconds, must be bridged, as occurs during trace conditioning. Populations of grid cells can be used to learn hippocampal place cells that represent the large spaces in which animals navigate. A fourth principle concerns how and why all neocortical circuits are organized into layers, and how functionally distinct columns develop in these circuits to enable map development. A final principle concerns the role of Adaptive Resonance Theory top-down matching and attentional circuits in the dynamic stabilization of early development and adult learning. Cortical maps are modeled in visual, auditory, temporal, parietal, prefrontal, entorhinal, and hippocampal cortices.

Inversion effects on mental arithmetic in English- and Polish-speaking adults.

In some languages the order of tens and units in number words is inverted compared with the symbolic digital notation (e.g., German 23 → "dreiundzwanzig," literally: "three-and-twenty"). In other languages only teen-numbers are inverted (e.g., English 17 → "seventeen"; Polish 17 → "siedemnascie" literally "seventeen"). Previous studies have focused on between group comparisons of inverted and non-inverted languages and showed that number word inversion impairs performance on basic numerical tasks and arithmetic. In two independent experiments, we investigated whether number word inversion affects addition performance within otherwise non-inverted languages (Exp. 1: English, Exp. 2: Polish). In particular, we focused on the influence of inverted (I; English: teen-numbers ⩾ 13, Polish: numbers 11-19) and non-inverted (N) summands with sums between 13 and 39. Accordingly, three categories of addition problems were created: N + N, N + I, and I + I with problem size matched across categories. Across both language groups, we observed that problems with results in the 20 and 30 number range were responded to faster when only non-inverted summands were part of the problems as opposed to problems with one or two inverted summands. In line with this, the cost of a carry procedure was the largest for two inverted summands. The results support the notion that both language-specific and language-invariant aspects contribute to addition problem-solving. In particular though, regarding language-specific aspects, the results indicate that inverted number word formation of teens influences place-value processing of Arabic digits even in otherwise non-inverted languages.

The roles of place-value understanding and non-symbolic ratio processing system in symbolic rational number processing.

BACKGROUND: While it has been widely demonstrated that children's and adolescents' understanding of rational number plays an important role in their mathematics achievement, we have limited knowledge about the cognitive correlates of this understanding. AIMS: The current study aimed at examining whether children's non-symbolic ratio processing and their understanding of place-value structure of whole numbers play a role in their understanding of fractions and decimals and whether their roles are different for fractions versus decimal understanding. SAMPLE: A sample of 124 fourth graders was tested. METHODS: Participants were tested on their symbolic rational number processing, non-symbolic ratio processing, place-value understanding of whole numbers, mathematics achievement, as well as a series of domain-general and domain-specific cognitive skills related to symbolic rational number processing. RESULTS: The findings suggest that, while the understanding of place value of whole numbers significantly predicted the understanding of both fractions and decimals, non-symbolic ratio processing specifically predicted the understanding of fractions, but not decimals. CONCLUSIONS: The findings highlight the roles of place-value understanding and non-symbolic ratio processing in the acquisition of symbolic rational numbers.

Place-value computation in children with mathematics difficulties.

Recent research has provided initial evidence that children with math difficulties (MD) experience problems in processing place-value information in basic numerical tasks. However, it remains unclear whether these problems generalize to basic arithmetic operations. For instance, multi-digit addition problems with carryover specifically require the computation of place-value information. Yet little is known about the carry effect in children with MD. Therefore, the current study investigated whether problems in processing place-value information among third-grade children with MD (n = 29 9-year-olds) compared with an age-matched control group (n = 50) generalize to two-digit addition. The results indicate an increased carry effect for response latencies and error rates in children with MD. These findings suggest that deficits in processing place-value information among children with MD generalize to place-value computations in multi-digit arithmetic. Potential contributions of strategy use and working memory for difficulties in processing place-value information are discussed.

Visitors' Perceived Place Value and the Willingness to Pay in an Urban Lake Park.

As highly developed nature, an urban lake park will be a place required to integrate various functions such as health promotion, recreation, and cultural exchange by focusing on ecological aspects. We applied latent profile analysis (LPA) to identify latent classes based on visitors' perceived place value, and to estimate the willingness to pay (WTP) by these classifications. Park visitors were classified according to place value into three groups: Local Seekers (LS), Ecology Seekers (ES), and Recreation Seekers (RS). To compare the WTP of the three groups and examine differences in attributes between the groups, we used a choice experiment (CE). The results from the CE revealed that the WTP for attributes was ranked in the order of basic infrastructure, advanced services, and ecological activities. These differences in the WTP of visitors in an urban lake park may be useful for park management, such as providing strategies for zoning and ecotourism, which is specialized by visitor type.

A Taxonomy Proposal for Types of Interactions of Language and Place-Value Processing in Multi-Digit Numbers.

Research on associations between language and number processing has seen growing interest in the last years - in particular with respect to place-value processing in multi-digit numbers. Recently, Dowker and Nuerk (2016) proposed a taxonomy of linguistic influences on number processing. However, this taxonomy does not address the generality or specificity of linguistic influences across different levels of number processing. In contrast, Nuerk et al. (2015) proposed different levels of place-value processing in multi-digit numbers. However, the authors did not specify if and how linguistic factors influence these levels of place-value processing. The present perspective aims at addressing this conceptual gap by suggesting an integrated taxonomy representing how different linguistic factors may influence different levels of place-value processing. We show that some effects of different linguistic levels have already been observed on different levels of place-value processing. Moreover, while some linguistic influences (e.g., lexical influences) have been studied for all levels of place-value processing, other influences have been studied for only one level or even none. Beyond categorizing existing research, we argue that the explicit consideration of research gaps may inspire new research paradigms complementing the picture of language influences on place-value processing. We conclude by outlining the importance of a differential approach for levels of both linguistic and number processing to evaluate linguistic obstacles and facilitators of different languages and their relevance for numerical development.

Longitudinal development of subtraction performance in elementary school.

A major goal of education in elementary mathematics is the mastery of arithmetic operations. However, research on subtraction is rather scarce, probably because subtraction is often implicitly assumed to be cognitively similar to addition, its mathematical inverse. To evaluate this assumption, we examined the relation between the borrow effect in subtraction and the carry effect in addition, and the developmental trajectory of the borrow effect in children using a choice reaction paradigm in a longitudinal study. In contrast to the carry effect in adults, carry and borrow effects in children were found to be categorical rather than continuous. From grades 3 to 4, children became more proficient in two-digit subtraction in general, but not in performing the borrow operation in particular. Thus, we observed no specific developmental progress in place-value computation, but a general improvement in subtraction procedures. Statement of contribution What is already known on this subject? The borrow operation increases difficulty in two-digit subtraction in adults. The carry effect in addition, as the inverse operation of borrowing, comprises categorical and continuous processing characteristics. What does this study add? In contrast to the carry effect in adults, the borrow and carry effects are categorical in elementary school children. Children generally improve in subtraction performance from grades 3 to 4 but do not progress in place-value computation in particular.

Reversing the Manual Digit Bias in Two-Digit Number Comparison.

Though recent work in numerical cognition has supported a strong tie between numerical and spatial representations (e.g., a mental number line), less is known about such ties in multi-digit number representations. Along this line, Bloechle, Huber, and Moeller (2015) found that pointing positions in two-digit number comparison were biased leftward toward the decade digit. Moreover, this bias was reduced in unit-decade incompatible pairs. In the present study, we tracked computer mouse movements as participants compared two-digit numbers to a fixed standard (55). Similar to Bloechle et al. (2015) , we found that trajectories exhibited a leftward bias that was reduced for unit-decade incompatible comparisons. However, when positions of response labels were reversed, the biases reversed. That is, we found a rightward bias for compatible pairs that was reduced for incompatible pairs. This result calls into question a purely embodied representation of place value structure and instead supports a competition model of two-digit number representation.

Is place-value processing in four-digit numbers fully automatic? Yes, but not always.

Knowing the place-value of digits in multi-digit numbers allows us to identify, understand and distinguish between numbers with the same digits (e.g., 1492 vs. 1942). Research using the size congruency task has shown that the place-value in a string of three zeros and a non-zero digit (e.g., 0090) is processed automatically. In the present study, we explored whether place-value is also automatically activated when more complex numbers (e.g., 2795) are presented. Twenty-five participants were exposed to pairs of four-digit numbers that differed regarding the position of some digits and their physical size. Participants had to decide which of the two numbers was presented in a larger font size. In the congruent condition, the number shown in a bigger font size was numerically larger. In the incongruent condition, the number shown in a smaller font size was numerically larger. Two types of numbers were employed: numbers composed of three zeros and one non-zero digit (e.g., 0040-0400) and numbers composed of four non-zero digits (e.g., 2795-2759). Results showed larger congruency effects in more distant pairs in both type of numbers. Interestingly, this effect was considerably stronger in the strings composed of zeros. These results indicate that place-value coding is partially automatic, as it depends on the perceptual and numerical properties of the numbers to be processed.

Place-value understanding in number line estimation predicts future arithmetic performance.

In multi-digit numbers, the value of each digit is determined by its position within the digit string. Children's understanding of this place-value structure constitutes a building block for later arithmetic skills. We investigated whether a number line estimation task can provide an assessment of place-value understanding in first grade. We hypothesized that estimating the position of two-digit numbers requires place-value understanding. Therefore, we fitted a linear function to children's estimates of two-digit numbers and considered the resulting slope as a measure of children's place-value understanding. We observed a significant correlation between this slope and children's performance in a transcoding task known to require place-value understanding. Additionally, the slope for two-digit numbers assessed at the beginning of grade 1 predicted children's arithmetic performance at the end of grade 1. These results indicate that the number line estimation task may indeed constitute a valid measure for first-graders' place-value understanding. Moreover, these findings are hard to reconcile with the view that number line estimation directly assesses a spatial representation of numbers. Instead, our results suggest that numerical processes involved in performing the task (such as place-value understanding) may drive the association between number line estimation and arithmetic performance.

Transcodificación numérica y comprensión del valor de posición: una débil relación teórica y empír / The Numerical transcoding process and The Understanding of place value: A weak empirical and theoretical relationship

Esta investigación explora la relación entre la comprensión del valor de posición y el proceso de transcodificación numérica del formato verbal hablado al formato arábigo. Participaron 22 niños del grado primero de primaria de un colegio privado de Cali. Se presentó una tarea de dictado de numerales y tres tareas de comprensión del valor de posición. Se realizó un análisis del logro en función del acierto y el error y un análisis correlacional entre las tareas de valor de posición y la tarea de transcodificación numérica. Adicionalmente, se realizó un análisis de redes de vínculos. Se encontraron diferencias en el desempeño de los niños entre la tarea de dictado y las tareas de comprensión del valor de posición, señalando que no es necesaria la comprensión del valor de posición para la escritura de numerales a partir del dictado.

This research explores the relationship between the understanding of place value and the numeral transcoding process from verbal speech to Arabic format. The study involved 22 first grade children at a private school in downtown Cali, who performed one numeral dictation task and three understanding place value tasks. We performed an achievement analysis of tasks and a correlational analysis that values the relationship between the tasks of understanding place value and number transcoding. Additionally, we performed an analysis of the network of links. The performance of the children at completing tasks of dictation, and their performance at completing the tasks of understanding positive value yielded results that differed significantly from each other. It was found that the success in the number transcoding process did not necessarily reflect an equally successful outcome of the tasks of understanding place value.

Differential influences of unilateral tDCS over the intraparietal cortex on numerical cognition.

Recent neuro-imaging research identified the bilateral intraparietal sulcus (IPS) to be a key area associated with number processing. However, causal structure-function relationships are hard to evaluate from neuro-imaging techniques such as fMRI. Nevertheless, brain stimulation methods like transcranial direct current stimulation (tDCS) allow for investigating the functional relevance of the IPS for number processing. Following up on a study using bilateral bi-cephalic tDCS over the IPS, the current study aimed at evaluating the differential lateralized functional contributions of the left and right IPS to number processing using unilateral bi-cephalic tDCS over either the left or right IPS. Results indicated a right lateralization for the processing of the place-value structure of the Arabic number system. Importantly, the processing of number magnitude information was not affected by unilateral IPS corroborating the assumption that number magnitude is processed in the bilateral IPS. Taken together, these data suggest that even though number magnitude is represented bilaterally, the left and right IPS seem to contribute differentially to numerical cognition with respect to the processing of specific other aspects of numerical information.

Sixty-four or four-and-sixty? The influence of language and working memory on children's number transcoding.

Number transcoding (e.g., writing 64 when hearing "sixty-four") is a basic numerical skill; rather faultlessly performed in adults, but difficult for children. In the present study, children speaking Dutch (an inversed number language) and French (a non-inversed number language) wrote Arabic digits to dictation. We also tested their IQ and their phonological, visuospatial, and executive working memory. Although the number of transcoding errors (e.g., hearing 46 but writing 56) was equal in both groups, the number of inversion errors (e.g., hearing 46 but writing 64) was significantly higher in Dutch-speaking than in French-speaking children. Regression analyses confirmed that language was the only significant predictor of inversion errors. Working-memory components, in contrast, were the only significant predictors of transcoding errors. Executive resources were important in all children. Less-skilled transcoders also differed from more-skilled transcoders in that they used semantic rather than asemantic transcoding routes. Given the observed relation between number transcoding and mathematics grades, current findings may provide useful information for educational and clinical settings.