Cognitive Load Theory: Why It's Important for International Business Teaching and Financial Reporting

Autor/inn/en	Parte, Laura; Garvey, Anne M.; Gonzalo-Angulo, José Antonio
Titel	Cognitive Load Theory: Why It's Important for International Business Teaching and Financial Reporting
Quelle	In: Journal of Teaching in International Business, 29 (2018) 2, S.134-160 (27 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0897-5930
DOI	10.1080/08975930.2018.1480991
Schlagwörter	International Trade; Business Administration Education; Financial Audits; Cognitive Ability; Accounting; Decision Making; Teaching Methods; Costs; Standard Setting; Instructional Materials; Investment; Student Attitudes; Graduate Students; Masters Programs; Case Studies; Pretests Posttests + Suchen Sie Ihr Suchwort? Trade; International relations; Handel; Internationale Beziehungen; Denkfähigkeit; Abrechnung; Buchführung; Buchhaltung; Decision-making; Entscheidungsfindung; Teaching method; Lehrmethode; Unterrichtsmethode; Cost; Kosten; Standardisierung; Lehrmaterial; Lehrmittel; Unterrichtsmedien; Investments; Geldanlage; Investiton; Schülerverhalten; Graduate Study; Student; Students; Aufbaustudium; Graduiertenstudium; Hauptstudium; Studentin; Magister course; Magisterstudiengang; Case study; Fallstudie; Case Study
Abstract	Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is obtained from the expected output. A real example on International Accounting Standard (IAS) 40 on Investment Properties (IP) is used to analyze the assimilation of the true and fair view concept. This standard permits the use of either the fair value or cost value model. Additionally, the study examines whether financial presentation formats are relevant for understanding financial information. The main results show that adequate financial presentation formats reduce extraneous load, and where presentation formats cannot be changed, results can be improved by decreasing cognitive load through dedicating more time to teaching the more complex option. This research aims to aid international business education by recommending these findings to standard setters and improving education material. (As Provided).
Anmerkungen	Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01