Abstract

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one formula, and one graph for core concepts. Cognitive load theory supports this approach for reducing extraneous cognitive load and focusing working memory on germane schema acquisition and subsequent application. The combined impact of conceptual clarity and computational efficiency are the pathways to learning effectiveness, improved outcomes, and long-term retention throughout the business student’s career.

摘要

作者通过定义统一的框架来帮助学生形象化和连接管理会计主题，从而在管理会计教学中引入了清晰的概念。一种称为桥梁的直接计算方法允许学生在课程中移动，利用先前的学习，利用一种方法、一种公式和一个核心概念的图表。认知负荷理论支持这种减少无关认知负荷的方法，并将工作记忆集中在密切的图式获取和后续应用上。概念清晰度和计算效率的综合影响是在整个商科学生的职业生涯中提高学习效率、改善成果和长期保留的途径。