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The purpose of this paper is to test the existence of the halo effect caused by the presentation of information scope (holistic/specific), which can eventually lead to an inaccurate risk assessment of material misstatement. Empirical evidence is provided to demonstrate that methods of knowledge acquisition (explanatory feedback and self-explanation) are able to mitigate the halo effect.

This study used an experimental research, which focused on control and experimental groups in order to determine if the halo effect caused by the information scope (holistic/specific) can be mitigated via the explanatory feedback or self-explanation method.

It was found that auditors who received information from the holistic scope tend to experience the halo effect and eventually, their risk assessments of material misstatement also became less accurate when compared to auditors who received information from the specific scope. The explanatory feedback was found to be effective in mitigating the halo effect. However, the self-explanation knowledge acquisition method was not reliable in mitigating the halo effect.

This research use self-explanation with a manual technique but, in practice, most auditors use audit tools based on computer. Experimental setting with computer to self-explanation cannot held because there is limitation of seminar setting. This research used individual decision; in practice most of audit decision with discussion in audit team.

CPA firms can use explanatory feedback, which comes in the form of managers’ review as a form of knowledge acquisition method as a mitigation strategy for the halo effect.

The social implication of this research is the halo effect that can influence the decision in many aspects. Individuals must increase their professional values with many trainings that are useful to mitigating the halo effect.

The outcome of this paper was derived from the first accounting study that relied on learning methods as a mitigation strategy for the halo effect. In other words, this study used explanatory feedback and self-explanation as methods to test the halo effect. Previous literature on mitigating the halo effect had used audit experiences, implying that CPA firms’ intervention was unnecessary. Moreover, such study periods had been much longer, thereby, deteriorating the effectiveness of the research. Previous studies had only used the learning method to increase human capital quality and this was not related to any method as a mean to mitigate individual bias, for example, the halo effect, and an issue that was covered by this study.

This article aims to explore the so-called illusion of explanatory depth (IOED) of managers regarding their understanding of digital technologies and examines the effect of knowledge visualization one’s current understanding and decision making. Its purpose is to show that managers think they know more than they do and that this affects decision making but can be reduced through knowledge visualization.

In two experiments with experienced managers, the authors investigate the size and impact of the IOED bias in decision making and examine if sketched self-explanations are as effective as written self-explanations to reduce the bias.

The findings show that experienced managers suffer from a significant illusion concerning their explanatory understanding of digital technologies and that sketching one’s current level of explanatory understanding of these technologies supports the accurate calibration of one’s knowledge. The findings indicate that sketching knowledge is a helpful modality for the detection and subsequent recalibration of biased knowledge in domain-dependent decision making.

This article is the first to explore the effect of sketched knowledge externalization on the calibration of explanatory knowledge of managers. It extends the literature on both, the IOED and on knowledge visualization as an instrument of knowledge calibration.

Starting from the identification of some theoretically driven instructional principles, this paper presents a set of empirical cases based on strategies to learn from errors. The purpose of this paper is to provide first evidence about the feasibility and the effectiveness for learning of video-enhanced error-based strategies in vocational education and training.

Four different cases are presented. All of them share the same design-based research perspective, in which teachers and researchers co-designed an (iterative) intervention in the field. Two cases are preliminary investigations, while the other two profit from a quasi-experimental design with at least one experimental condition based on error treatment and a control group.

The four cases show the effectiveness of learning from error (and from error analysis). More specifically, they show the validity and flexible adoption of the specific instructional principles derived from the literature review: the use of inductive strategies and in particular, of worked-out examples; the reference to a concrete, possibly personal, experience for the analysis task; the use of prompted writing to elicit self-explanations and reflection; and the use of video for recording and annotating the situation to be analysed.

The four cases constitute only a starting point for further research into the use of errors for procedural learning. Moreover, the cases presented are focused on learning in the domain of procedural knowledge and not in that of declarative knowledge. Further studies in the vocational education and training sector might serve this research area.

The paper provides concrete indications and directions to implement effective instructional strategies for procedural learning from errors, especially within vocational education.

Errors are often identified with and attributed to (individual) failures. In both learning institutions and the workplace, this can engender an intolerant and closed climate towards mistakes, preventing real professional development and personal growth. Interventions on learning from errors in schools and workplaces can play a role in changing such a culture and in creating a tolerant and positive attitude towards them.

The majority of studies about learning from errors are focused on disciplinary learning in academic contexts. The present set of cases contributed to filling in the gap related to initial vocational education, because they deal with learning from errors in dual vocational training in the field of procedural knowledge development. Moreover, a specific contribution of the presented cases relies on the use of video annotation as a support that specifically enhances error analysis within working procedures.

Learning can be viewed as a communication process that puts the learner in contact with concepts created by others. A result of communication is that an act of interpretation starts, which invokes a process of conceptualization. According to Mayes, successful conceptualization will need the support of learning activities. Hence, machine mediated communication is important for creating online e‐Learning opportunities; not only for relaying communication content, but also for supporting the cognitive processes associated with the necessary learning activities required for conceptualization. In Laurillard’s conversational theory, a communication loop should be established between learners and teachers. The articulation element in this loop is necessary for engaging the learner in a collaborative activity, which is essential for developing further the conceptualization process. This paper discusses the acts of communication, conceptualization and articulation within a machine mediated multimodal communication, and it proposes a framework within which a supporting set of cognitive activities can be developed.

The purpose of this paper is to present a theoretical framework, which describes how police training programs can be developed in order to improve learning retention and the transfer of skills to the work environment.

A brief review is provided that describes training strategies stemming from Cognitive Load Theory (CLT), a well‐established theory of instructional design. This is followed by concrete examples of how to incorporate these strategies into police training programs.

The research reviewed in this paper consistently demonstrates that CLT‐informed training improves learning when compared to conventional training approaches and enhances the transferability of skills.

Rarely have well‐validated theories of instructional design, such as CLT, been applied specifically to police training. Thus, this paper is valuable to instructional designers because it provides an evidence‐based approach to training development in the policing domain.

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

This study presents findings leading to the conclusion that cyberbullying in massively multiplayer online (MMO) games can be conceptualized, measured and at least partially explained as a normative phenomenon, similar to Latane & Darley's (1970) bystander inaction hypothesis. An overall sample of N=372 respondents to an online survey provided information on their daily amount of Internet use and daily amount of time engaged in playing in MMO games. Scales for the assessment of both cyberbullying victimization and bullying itself were developed. Victims of cyberbullying appear more sensitive to bullying incidents albeit no more likely than game players who have engaged in bullying to intervene in preventing it. Perpetrators of cyberbullying, however, also appear to be heavily invested in both Internet use and MMO game play and that could amplify an individual's aggressiveness as a player in turn making it more likely they will engage in cyberbullying. The study concludes with a qualitative examination of MMO game player narrative self-explanations for nonintervention in cyberbullying that parallels Latane and Darley's explanation of bystander nonintervention in face-to-face threatening or emergency contexts.

The debriefing is a procedure based on intra-team feedback, which has frequently been applied in university formation in health but has been less used in business. The aim of this research is to analyse best practices in the actual implementation of debriefing in organisations, based on criteria the guidelines for carrying out each stage established in the procedure.

To achieve these goals, working teams from different organisations carried out 19 group-debriefing sessions on an authentic work problem. These sessions were observed and analysed following a qualitative approach.

After observing a debriefing session in 19 organisations, four categories related to its implementation have been identified: Self-analysis, information, planning and orientation of the development of the team.

It is important to mention some limitations to this work. The major limitation was the lack of published literature related to the debriefing in the area of organisational management. The qualitative and exploratory nature of the study limits the generalisation of the results.

The research has practical implications as the characterisation and description of each phase favours the transfer to implement the debriefing technique adequately in different types of organisations.

It has been observed that all forms of debriefing have a common purpose in learning and, team and employee development, due to the powerful transferability and usefulness of debriefing in different contexts. Therefore, knowing the correct use of debriefing is a breakthrough in this area. In addition, including this type of practice will not just facilitate a better performance, it will also help teams to learn to work in a team from their own experiences.

It has been characterised by the process of debriefing from the correct implementation of each phase through the analysis of the narratives that arise in the debriefing sessions carried out.

匯報是一個基於團隊內部回饋的程序, 它常見於大學組建的醫療衛生方面, 在商業上則較少使用。本研究擬基於匯報程序中所建立的每個階段, 來分析在組織內實際進行匯報的典範實務。

為達至研究目標, 來自不同組織的工作團隊, 就一個真實的工作問題進行了19個匯報會議。研究人員觀察這些會議, 並以定性研究法進行探討和分析。

研究人員觀察於19個組織進行的匯報會議後, 找出了四個進行匯報會議的範疇, 自我分析、資料、計劃和團隊發展的取向。

本研究提供了實務方面的啟示, 因研究結果確認了匯報每個階段的特徵的描述, 以及每個階段的描述, 這會幫助在不同種類的組織內進行匯報會議時, 舉行匯報使用之技巧得以靈活調動, 以發揮各技巧的最佳效果。

研究人員分析有關的匯報會議內的敘述, 並從會議每個階段的正確執行, 找出了匯報程序的各個特徵。

It is possible for civil engineering (CE) students to graduate from a degree programme without gaining experience on a construction site. The implementation of virtual field trips using virtual reality (VR) in CE education is a development that can address this phenomenon and help facilitate the consolidation of abstract theories into tangible competences. This project aims to solve a fundamental CE education problem: once a structure has been completed, it is often impossible to see how it was built; hence, how can you demonstrate the construction process to a student?

This research used the opportunity of a new campus library development to record its construction sequence. This was achieved by visiting the site eight times to take panoramic stereoscopic photos of the construction process. By its nature, using VR as a didactic tool facilitates experiential learning, but this project also incorporates discovery learning and situated cognition to develop students’ understanding of the construction process.

The use of VR in education is becoming increasingly common, but the explicit pedagogy used in these environments is rarely obvious or stated. This project draws upon current VR education discussions and explores the development of a VR environment with a pedagogical context.

The development of the VR resource draws upon the pedagogical frameworks of discovery learning (Bruner, 1961) and situated cognition (Lave and Wenger, 1991). A further unique aspect of this research is the use of stereoscopic cameras to capture the library’s construction over time.

In light of advances in the theory of cognition (Anderson, 1996, 2000; Anderson & Fincham, 1994; Anderson & Lebiere, 1998) and research on learning from worked examples (Atkinson et al., 2000; Cooper & Sweller, 1987; Sweller & Cooper, 1985), this study extends earlier research findings that auditors need practice and certain kinds of feedback to acquire procedural knowledge to identify causes of variations between expected and actual financial ratios. We test an alternative form of instruction: worked examples. As predicted by Anderson's ACT-R 4.0 theory, the results indicate individuals’ pre-test declarative knowledge interacts significantly with learning method (with or without examples) on procedural knowledge acquisition. In contrast to prior findings, this study shows that improvements in auditing procedural knowledge can be achieved by passive instruction in worked examples, a potentially more efficient (cost-effective) method than practice and feedback for auditor training.