Accounting education : a cognitive load theory perspective

書誌事項

Accounting education : a cognitive load theory perspective

Seedwell Tanaka Muyako Sithole and Indra Abeysekera

(Routledge studies in accounting, 20)

Routledge, 2019, c2017

  • : pbk

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注記

"First published 2017, first issued in paperback 2019"--T.p. verso

Includes bibliographical references (p. [119]-133) and index

内容説明・目次

内容説明

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.

目次

List of figures List of tables Acknowledgments 1 Introduction 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 References Index

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