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The purpose of this study is to investigate the effects of two instructional design formats on learning outcomes in introductory accounting.

This study describes split-source instructional designs and uses an experiment administered to two groups of students enrolled in an undergraduate introductory accounting subject. The performance scores in recall and transfer test items are used to evaluate students’ learning outcomes.

The study suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting.

University instructors require evidence of teaching and learning activities that enhance student learning during the study of introductory accounting. This study shows that a redesign of accounting instructional material improves students’ performance and learning experience.

This study addresses a gap in the literature by examining the use of integrated instructional materials as an alternative to the separate diagram and text when learning accounting. The study also explores the effect of reorganising learning material on students load by analysing the mental effort reported by students. Finally, the study contributes useful findings on reorganising accounting instructional material aimed at enhancing the understanding of introductory accounting.

This study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the instructional design choice and the effect on the learning process.

Using graphical and textual presentations of an experiment with three instructional designs and 217 undergraduate students, this study empirically examines student understanding of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used to determine the instructional preference.

The findings of this comparative study show that Australian accounting students prefer graph and text designs aligned with a low power distance, (PD) while Zimbabwean students prefer graph and text designs associated with a high PD. Deep-rooted cultural values and modes of thinking need to be considered in the learning processes.

The sample used in this study came from first-year undergraduate students studying introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be generalisable to other universities, although similar patterns were found to be consistent with students’ cultural orientations. In addition, there may be other factors that motivate students’ learning and affect their performance, and those should therefore be considered.

The results suggest that students learning in different cultural contexts learn better with different instructional formats, requiring educators to consider different formats of instructional material.

This study is the first to offer accounting educators insights on one major dimension of cultural variation, using instructional material designed according to cognitive load theory principles in a cross-cultural context.

This chapter provides an overview of two generally applicable frameworks relating to the use of technology-enhanced learning – ‘affordances’ and multimedia learning effects. First, the concept of ‘affordances’ as action potentials of technologies is identified as a way to think through technology-enhanced learning design possibilities, so as to help make technology selection decisions. Second, multimedia learning effects including the multimedia effect, the modality effect, the redundancy effect, the split-attention effect, and the personalization effect are presented as a scientific basis for understanding how to create cognitively effective learning experiences using text, images, sound, and video. Both affordances and multimedia learning effects are characterized as ongoing areas of research that are somewhat related, with the successful utilization of each depending on critical application by the designer.

Organizations regularly use budgets as benchmarks for performance, and budgets represent a key control feature for almost every organization (Brown and Solomon (1993)). Research has demonstrated that outcome effects are pervasive in performance evaluation processes, and that performance evaluators do not interpret situational information consistently. An experiment is conducted to examine the effects of situational information on managers’ performance and ability attributions under conditions of favorable and unfavorable financial outcomes. The findings indicate that when financial outcomes are unfavorable, outcome effects dominate the performance evaluation process, and situational information has little effect on performance evaluations. The results of cognitive load manipulations indicate that situational information is not ignored, but rather discounted when financial outcomes are favorable.

Cognitive Load Theory (CLT) is the product of over a decade of research in the instructional science domain (Chandler & Sweller, 1991; Sweller & Chandler, 1994), and its applications to other areas of inquiry continues to expand (see Cuevas, Fiore, & Oser, 2002; Paas, Renkl, & Sweller, 2003a; Paas, Tuovinen, Tabbers, & Van Gerven, 2003b; Scielzo, Fiore, Cuevas, & Salas, 2004). The core of CLT is based on two sets of what are termed cognitive load factors that are either endogenous or exogenous from the viewpoint of an operator interacting with the environment. Endogenous (or intrinsic) factors are sources of cognitive load in terms of the general amount and complexity of information with which the operator has to interact. In training environments, intrinsic load is directly proportional to the amount of materials that trainees need to acquire. As such, the more complex the information is in terms of volume and conceptual interactivity, the higher the cognitive load will be. In operational settings, high intrinsic load can occur whenever informational demands that need to be processed are high. Within the context of human–robot team environments, there is likely to be unique intrinsic load factors emerging from this hybrid teamwork interaction (e.g., information produced by synthetic team members). Another source of cognitive load comes from exogenous or extraneous factors. In training and operational settings alike, extraneous cognitive load may occur dependent upon the manner in which information needing attention is presented. Specifically, the more complex the human–robot team interface is in relation to the process by which information is displayed and/or communicated, the more extraneous cognitive load can be present. For example, the technological tools involved in the communication of information, and the associated modalities used to process information may inadvertently result in cognitive load. Simply put, high extraneous cognitive load can be produced as a result of using sub-optimal information presentation and communication. Overall, exogenous factors can stem from the added complexity of human–robot operations in terms of distinct command-and-control systems that emerge from using novel technology. Within such operations, it is particularly important to control sources of extraneous cognitive load that have been shown to produce two distinct negative effects on information processing – redundancy of information and split-attention. These have been shown to attenuate processing capacity thereby minimizing optimal information processing (e.g., Sweller, 1994; Mayer, 1999).

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.

The purpose of this paper is to evaluate connections between the practice of mindfulness meditation and individual and organisational well-being.

A direct randomised study conducted on a groups of persons involved in various work activities through a programme of Zen meditation courses and a comparison between the situation of well-being found before and after taking part in the courses, assessed in the light of results obtained from a control group that had not taken part in the courses.

The comparison and analysis of results showed that the group of participants taking part in the meditation training obtained a significant increase in certain indicators relating in particular to subjectively perceived well-being, as regards attention and concentration as well as in a physiological indicator measuring stress reduction.

The study brought to the place of business a tool traditionally used almost exclusively in relation to the personal sphere, evaluating its potential in terms not only of individual well-being but also in terms of efficiency and productivity.

This is a comparison of the emotions we have in watching a movie with those we have in everyday life. Everyday emotion is loose in frame or context but rather controlled and regulated in content. Movie emotion, in contrast, is tightly framed and boundaried but permissive and uncontrolled in content. Movie emotion is therefore quite safe and inconsequential but can still be unusually satisfying and pleasurable. I think of the movie emotions as modeling clay that can symbolize all sorts of human troubles. A major function of movies then is catharsis, a term I use more inclusively than usual.

Throughout I use a pragmatist approach to film theory. This position gives the optimal distance to the study of ordinary, middle-level emotion. In contrast psychoanalysis is too close and cognitive theory too distant. This middle position is similar to Arlie Hochschild’s symbolic interactionist approach to the sociology of emotions, which also mediates between psychoanalysis and cognitive theories.

Most teachers in the Gulf would agree that Arab learners struggle more with reading and writing than listening and speaking. One little considered possible influence on this is the particular visual processing requirements of English. This article suggests why visual processing or visual cognition might be a particular difficulty for Arab students reading English. It offers a simple classroom checklist that may assist teachers to notice if visual processing strain could be effecting their student’s attention, motivation and performance.