eng Science and Education Publishing American Journal of Educational Research 2327-6150 2019-03-07 7 3 212 218 10.12691/education-7-3-4 EDUCATION2019734 article On the Procedural-Conceptual Based Taxonomy and Its Adaptation to the Multi-Dimensional Approach SPUR to Assess Students’ Understanding Mathematics Ho Thi Minh Phuong htmphuong@qnu.edu.vn 1 Department of Mathematics, Quy Nhon University, Quy Nhon, Vietnam In this paper we propose a new cognitive taxonomy which is so-called the PCK taxonomy (based on Procedural and Conceptual Knowledge) and adapt this taxonomy to the multi-dimensional approach SPUR (Skills, Properties, Uses, Representations) in analyzing the written mathematics assessments given at some high schools located in Binh Dinh province, Vietnam. Base on the findings we discuss and propose methods to establish the written mathematics assessments in order to assess students’ understanding mathematics more accurately. http://pubs.sciepub.com/education/7/3/4/education-7-3-4.pdf mathematics assessment understanding mathematics SPUR cognitive taxonomy procedural knowledge conceptual knowledge