Transcoding abilities in typical and atypical mathematics achievers: the role of working memory and procedural and lexical competencies.

Transcoding between numerical systems is one of the most basic abilities acquired by children during their early school years. One important topic that requires further exploration is how mathematics proficiency can affect number transcoding. The aim of the current study was to investigate transcoding abilities (i.e., reading Arabic numerals and writing dictation) in Brazilian children with and without mathematics difficulties, focusing on different school grades. We observed that children with learning difficulties in mathematics demonstrated lower achievement in number transcoding in both early and middle elementary school. In early elementary school, difficulties were observed in both the basic numerical lexicon and the management of numerical syntax. In middle elementary school, difficulties appeared mainly in the transcoding of more complex numbers. An error analysis revealed that the children with mathematics difficulties struggled mainly with the acquisition of transcoding rules. Although we confirmed the previous evidence on the impact of working memory capacity on number transcoding, we found that it did not fully account for the observed group differences. The results are discussed in the context of a maturational lag in number transcoding ability in children with mathematics difficulties.