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Cognitive Load Theory: Why It’s Important for International Business Teaching and Financial Reporting
Journal of Teaching in International Business Pub Date : 2018-04-03 , DOI: 10.1080/08975930.2018.1480991
Laura Parte 1 , Anne M. Garvey 2 , José Antonio Gonzalo-Angulo 2
Affiliation  

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.

中文翻译:

认知负荷理论:为什么对国际商务教学和财务报告很重要

摘要认知负荷理论(CLT)在财务会计领域很少应用。这项研究表明,通过使用CLT,财务会计和报告可以在教学和决策方面受益。CLT表示,通过减少工作存储器中复杂概念的负担,可以从预期输出中获得更有效的结果。一个关于投资物业(IP)的国际会计准则(IAS)40的真实示例被用来分析对真实和公平观点概念的同化。该标准允许使用公允价值或成本价值模型。此外,该研究还检查了财务表示格式是否与理解财务信息相关。主要结果表明,适当的财务提示格式可以减少不必要的负担,在无法更改演示文稿格式的地方,可以通过花更多的时间来教授更复杂的选项来减少认知负担,从而改善结果。这项研究旨在通过向标准制定者推荐这些发现并改进教材,来帮助进行国际商务教育。
更新日期:2018-04-03
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