This research investigated the effects of three instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would...

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards...

This study examines the instructional preferences exhibited by students in an Australian and a Zimbabwean setting, and how cultural conditioning can reflect in the instructional design choice. Using graphical and textual presentations of an experiment with three instructional designs and 217...

Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...

This study provides a comparison between the preferred learning modes (traditional, interactive, group casebased lectures) of international and domestic students undertaking a new undergraduate accounting topic at an Australian university. A Likert-scale survey questionnaire was used to...

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...

Introduction -- Elements of difficulty in introductory accounting -- Human cognitive architecture -- Cognitive load theory and instructional application -- Self-management of cognitive load: background and research hypotheses -- Experimental design and task description -- Experiments and results...

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political...