Accounting Education: A Cognitive Load Theory Perspective

Accounting Education: A Cognitive Load Theory Perspective
ISBN-10
1351976303
ISBN-13
9781351976305
Category
Business & Economics
Pages
138
Language
English
Published
2017-02-24
Publisher
Routledge
Authors
Seedwell Tanaka Muyako Sithole, Indra Abeysekera

Description

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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