The research deals with the development of cognitive process dimensions in economic education. The aim is to research factors that influence academic achievement of students according to their intellectual level and grades. The researchers used quantitative design of research based on standardized assessment of intelligence and non-standardized questionnaire. The questionnaire was used to analyse the pedagogical competences of the teachers of economic subjects from the students' point of view in close relation to the teaching management and the impact on the motivation to learn and the achievement of students in these subjects. The respondents were 277 Czech students aged 16-17 who were divided into groups according to their intellectual level and grades. The data were analysed by a correlation analysis and a multiple regression model. In conclusion, the following can be stated: (a) From the point of view of the above average intelligent students, expertise can be considered as an important competency of the teacher; teaching average intelligent students, communication and presentation skills seem to be important. (b) It is desirable to develop cognitive processes, critical thinking actively, to lead students to become aware of changes in their own thinking and to orient them towards mastery goals. (c) Particularly for students with weaker results it is necessary to create intrinsic motivation, which develops cognition and thus is able to develop higher cognitive dimensions further. The links between these areas are of utmost importance for education and, above all, for developing of students' scholarship. Each student can be educated, and it is necessary to influence them to develop their personality and all of their potential abilities. The conceptual four-sector model represents the initial pathway to lead students who are differentiated according to the intellectual level and academic achievement to the active development of thinking, learning and critical insight.