The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework

  1. Anne Marie Garvey 1
  2. Laura Parte 2
  3. Gonzalo Angulo, José Antonio 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

  2. 2 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

Journal:
Educade: revista de educación en contabilidad, finanzas y administración de empresas

ISSN: 2173-478X

Year of publication: 2017

Issue: 8

Pages: 35-55

Type: Article

DOI: 10.12795/EDUCADE.2017.I08.04 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Educade: revista de educación en contabilidad, finanzas y administración de empresas

Abstract

El artículo examina la asimilación 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 opinión de los estudiantes sobre TFV y FV durante su educación y detectar si las percepciones cambian con su nivel académico y madurez. La metodología utilizada es una encuesta de opinión. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Además, en el estudio se observa que las respuestas de los estudiantes dependen del nivel académico y la madurez. Por último, se considera que los postulados que establece la teoría cognitiva podrían servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje así como la calidad de la información financiera.

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