A much-cited attempt to analyze Piaget's ideas and carry them further has been given by Ed Dubinsky in Reflective abstraction in advanced mathematical thinking (1991).
Reflective abstraction is a concept introduced by Piaget to describe the construction of logico–mathematical structures by an individual during the course of cognitive development. Two important observations that Piaget made are first that reflective abstraction has no absolute beginning but is present at the very earliest ages in the coordination of sensori–motor structures and second, that it continues on up through higher mathematics to the extent that the entire history of the development of mathematics from antiquity to the present day may be considered as an example of the process of reflective abstraction.
In the majority of his own work, however, Piaget concentrated on the development of mathematical knowledge at the early ages, rarely going beyond adolescence. What we feel is exciting is that, as he suggested, this same approach can be extended to more advanced topics going into undergraduate mathematics and beyond. It seems that it is possible not only to discuss and conjecture, but to provide evidence suggesting, that concepts such as mathematical induction, propositional and predicate calculus, functions as processes and objects, linear independence, topological spaces, duality of vector spaces, duality of topological vector spaces, and even category theory can be analyzed in terms of extensions of the same notions that Piaget used to describe children’s construction of concepts such as arithmetic, proportion, and simple measurement.