In order to understand what students with mathematical difficulties are struggling with, in this study, we
compared to proficiency ratio and achievement probability of cognitive attributes related to mathematical
word problem solving. The participants of this study were 977 4th grade students. Attributes related to
mathematical problem solving were extracted and a Q-matrix showing the relationships between the cognitive
attributes and the items were developed. RSM analysis was used to find the students’ cognitive attribute
type. As a results, a difference of cognitive proficiency ratio and attribute mastery probabilities between
normal students and students with mathematical difficulties was significant. Overall, cognitive proficiency ratio
and attribute mastery probabilities of students with mathematical difficulties were lower than the normal
students, the proficiency ratio of the cognitive attributes of the students with mathematical difficulties were
in this order: addition, multiplication, subtraction, and division. Specifically, students with mathematical
difficulties showed low cognitive proficiency ratio and achievement probability in most attributes including
cognitive attribute(division and arithmetic operation) and cognitive attribute(carry-down) except for the
cognitive attribute(addition and arithmetic operation). Considering these results, teachers will be able to
determine teaching contents and materials according to hierarchy needs of students with mathematical
difficulties. This information can also be applied to educational curriculum and teaching methods for students
with mathematical difficulties.