{"title":"The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework","authors":"A. Garvey, L. P. Esteban, J. G. Angulo","doi":"10.12795/EDUCADE.2017.I08.04","DOIUrl":null,"url":null,"abstract":"espanolEl articulo examina la asimilacion de dos conceptos contables complejos: la imagen fiel (TFV) y el valor razonable (FV) en una muestra de estudiantes de Contabilidad Financiera. El objetivo es evaluar la opinion de los estudiantes sobre TFV y FV durante su educacion y detectar si las percepciones cambian con su nivel academico y madurez. La metodologia utilizada es una encuesta de opinion. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Ademas, en el estudio se observa que las respuestas de los estudiantes dependen del nivel academico y la madurez. Por ultimo, se considera que los postulados que establece la teoria cognitiva podrian servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje asi como la calidad de la informacion financiera. EnglishThis paper examines the understanding of two complex accounting concepts: true and fair view (TFV) and fair value (FV) by students in Financial Accounting. The correct assimilation of these concepts is assessed as to whether there are differences in concept perception due to academic level and maturity. We use a survey to examine the perception and assimilation of the TFV and FV. The evidence suggests that accounting students consider that TFV is a superior accounting concept over other accounting principles. Additionally, the study identifies a pattern of change depending on the academic level and maturity of the participants. On discovering differences, a proposal is made to use the Cognitive Load Theory (CLT) by standard setters and instructors in accounting and auditing to improve the learning process and the quality of financial information.","PeriodicalId":53188,"journal":{"name":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12795/EDUCADE.2017.I08.04","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"EDUCATION & EDUCATIONAL RESEARCH","Score":null,"Total":0}
引用次数: 2
Abstract
espanolEl articulo examina la asimilacion de dos conceptos contables complejos: la imagen fiel (TFV) y el valor razonable (FV) en una muestra de estudiantes de Contabilidad Financiera. El objetivo es evaluar la opinion de los estudiantes sobre TFV y FV durante su educacion y detectar si las percepciones cambian con su nivel academico y madurez. La metodologia utilizada es una encuesta de opinion. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Ademas, en el estudio se observa que las respuestas de los estudiantes dependen del nivel academico y la madurez. Por ultimo, se considera que los postulados que establece la teoria cognitiva podrian servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje asi como la calidad de la informacion financiera. EnglishThis paper examines the understanding of two complex accounting concepts: true and fair view (TFV) and fair value (FV) by students in Financial Accounting. The correct assimilation of these concepts is assessed as to whether there are differences in concept perception due to academic level and maturity. We use a survey to examine the perception and assimilation of the TFV and FV. The evidence suggests that accounting students consider that TFV is a superior accounting concept over other accounting principles. Additionally, the study identifies a pattern of change depending on the academic level and maturity of the participants. On discovering differences, a proposal is made to use the Cognitive Load Theory (CLT) by standard setters and instructors in accounting and auditing to improve the learning process and the quality of financial information.