“…Several studies (Blöte, Van der Burg, & Klein, 2001;Klein et al, 1998;Torbeyns et al, 2009a, b) suggested that in such situations, students will hardly apply this procedure. However, these studies are challenged by other intervention studies that support the claim that, already in the first grades of primary mathematics education, students with a wide range of mathematical abilities can learn to solve subtraction problems flexibly by applying IA (Blöte et al, 2001;Fuson & Willis, 1988;Klein et al, 1998;Menne, 2001). For example, the study by Klein et al, (1998) revealed that the early introduction of flexible strategies or procedures, such as IA, helped improve students' scores.…”