Application of cognitive load theory to the design of learning tasks and instruction in accounting

摘要

Cognitive load theory investigates the implications of processing limitations of human cognitive architecture forlearning and instruction in a variety of domains. This research has applied principles of cognitive load theory to thediscipline of accountancy, an area not extensively studied. Specifically, it investigated the effect of lessening theintrinsic complexity of various accountancy tasks with use of the isolated - interactive elements method wherebylearners are initially presented with sequential steps of a more complex overall task. The interaction between theeffectiveness of this method and levels of learner prior knowledge (expertise reversal effect) was the primary concernof this project.Four experiments were conducted over a four-year period with classes of first year introductory accounting studentsprovided with learning materials through a highly customised and largely automated Excel-based computerspreadsheet model. Each of the experiments assessed the students’ preparedness for learning with a pre-sessionknowledge test at the beginning of their learning session and prior to their random assignment to an isolated elementsor an interacting elements instructional group (in Experiments 1, 2 and 4). Experiment 3 compared an adaptiveinstruction group in which less knowledgeable learners were presented isolated elements instruction while moreknowledgeable learners received integrated instructions with a non-adaptive control group in which learners werepresented isolated or integrated instructions on a random basis.The results of these experiments provided strong support for the expertise reversal effect. In Experiment 1, the effectwas caused mainly by the novice participants who performed better following isolated elements instruction. The effectin Experiment 2 was primarily driven by the better prepared (e.g. expert) participants who generally thrived withinteracting elements instruction. The results of Experiment 3 supported the adaptive instruction technique in which theselected instructional method depended on the expertise level of the learners. Experiment 4 showed a three-wayinteraction between complexity, expertise and instructional method.This research clearly demonstrated the expertise reversal effect in an accountancy domain. Furthermore, it providedevidence that adaptive instruction needs to simultaneously consider both the learners’ preparedness and thecomplexity of the material with the isolated or interactive element method assignment.