This book provides a comprehensive and critical overview of learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load.
The book discusses the cognitive load theory, which assumes that the task of mental integration increases the load on already limited working memory, and it does so to such an extent that learning may be severely impeded. The book also investigates how students could deal with cognitive overload when learning introductory accounting using three instructional design formats: the split-attention format, the integrated format, and the self-managed format.
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2 Elements of difficulty in introductory accounting
3 Human cognitive architecture
4 Cognitive load theory and instructional application
5 Self-management of cognitive load: background and research hypotheses
6 Experimental design and task description
7 Experiments and results
8 Implications of the findings, limitations, and suggestions for future research
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research