Application of Cognitive Load Theory in Accounting Education (original) (raw)
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Cognitive Load Theory: Limiting the Gap Between Academics and Students in Accounting and Auditing
2017
The objective of this paper is to investigate if academics and students share similar cognitive structures in relation to the True and Fair View (TFV) concept, a complex accounting principle, which has no official definition and is open to interpretation and professional judgement . A survey method was used to obtain data for this study . The survey allows us to explore academics and students cognitive structures in order to discover differences and the reasons for the variances if any . Our results show that academics and students do not share similar cognitive structures in three areas of interest: i) compliance with accounting rules and the fulfilment of True and Fair View, ii) the need to provide a written definition of True and Fair View, and iii) the interpretation of True and Fair View . The evidence can be interpreted due to the fact that academics and students tend to use different cognitive schemes in problem solving at least in complex concepts such as TFV . The evidence ...
Review of Business and Legal Sciences
The objective of this paper is to investigate if academics and students share similar cognitive structures in relation to the True and Fair View (TFV) concept, a complex accounting principle, which has no official definition and is open to interpretation and professional judgement. A survey method was used to obtain data for this study. The survey allows us to explore academics and students cognitive structures in order to discover differences and the reasons for the variances if any.Our results show that academics and students do not share similar cognitive structures in three areas of interest: i) compliance with accounting rules and the fulfilment of True and Fair View, ii) the need to provide a written definition of True and Fair View, and iii) the interpretation of True and Fair View. The evidence can be interpreted due to the fact that academics and students tend to use different cognitive schemes in problem solving at least in complex concepts such as TFV. The evidence is sup...
Integrating cognitive load theory with other theories, within and beyond educational psychology
British Journal of Educational Psychology, 2023
Background and Aims: The long-standing aim of cognitive load theory (CLT) has been to generate instructional de-sign principles that show teachers how to instruct students effectively, based on knowledge of the intricacies of human cognitive architecture. Historically, the focus of CLT has been on identifying cognitive processes related to learning and instruction. However, the theory has become more mul-tidisciplinary over time, drawing on theoretical perspectives both within, and beyond, educational psychology.Results: This Editorial presents a brief historical overview of key developments in CLT and seven key themes that are pertinent to research on CLT. These themes are as fol-lows: Level of Expertise, Cognitive Load Measurement, Embodied Cognition, Self-Regulated Learning, Emotion Induction, Replenishment of Working Memory, and Two Subprocessors of Working Memory. Summaries of the nine empirical contributions to the special issue are presented and discussed in relation to how they provide insight into one or more of these themes. Conclusions: Understanding the variables that impact stu-dent learning and instruction has always represented the core aim of CLT. The growing multidisciplinary features of CLT should provide researchers and practitioners with more holistic perspectives of the factors that predict student learning and, in turn, guide instructional design.
Cognitive load theory (CLT) can provide guidelines to assist in the presentation of infor- mation in a manner that encourages learner activities that optimise intellectual performance. It is based on a cognitive architecture that consists of a limited working memory, with partly independent processing units for visual and audio information, which interacts with an unlimi- ted long-term memory. According to the theory, the limitations of working memory can be circumvented by coding multiple elements of information as one element in cognitive schem- ata, by automating rules, and by using more than one presentation modality. This special issue consists of six articles from four countries and three continents on the instructional implications of CLT. The articles cover presenting instructional techniques for increasing germane CL in studying worked examples (van Merrienboer, Schuurman, De Croock, & Paas), effects of example elaboration training on decreasing cognitive interference and o...