Accounting Education: A Cognitive Load Theory Perspective

by Seedwell Tanaka Muyako Sithole, Indra Abeysekera

Overview

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.

Product Details

ISBN-13:	9781138286306
Publisher:	Taylor & Francis
Publication date:	01/09/2017
Series:	Routledge Studies in Accounting
Pages:	148
Product dimensions:	6.12(w) x 9.19(h) x (d)

About the Author

Seedwell Tanaka Muyako Sithole is Lecturer at the School of Business at the Western Sydney University, Australia. He holds a PhD in Accounting, and his areas of expertise lie in financial accounting, accounting education, and financial reporting and regulation. He lectures in accounting and finance at both the undergraduate and postgraduate levels.

Indra Abeysekera is Professor in Accounting and Dean of DBA at the S. P. Jain School of Global Management in Sydney, Australia. He is a skilled and committed accounting academic and research leader with expertise in financial accounting. He has an outstanding track record in the accounting discipline, having published five peer-reviewed research books and more than 100 articles.

Table of Contents

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