• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >Enhancing auditor expertise: Using cognitive load theory to examine a reinforcing feedback loop between knowledge and ability.
【24h】

Enhancing auditor expertise: Using cognitive load theory to examine a reinforcing feedback loop between knowledge and ability.

机译：增强审计师的专业知识：使用认知负荷理论来检验知识与能力之间的强化反馈回路。

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Understanding how the knowledge and ability interaction affects task performance is essential for comprehending how accountants learn and develop expertise. The current expertise model assumes this ability is predominately static in the short-term and as a corollary that the influence of this interaction on performance is also essentially fixed. In this study, I draw on Cognitive Load Theory (CLT) to propose a more dynamic relationship exists between knowledge and ability. CLT suggests that better organized knowledge structures reduce the load on working memory, thereby improving information processing ability. I predict that this enhanced processing ability improves updating of existing knowledge structures (mental models) in light of new information, hence establishing a reinforcing feedback loop between knowledge and ability. I test for the feedback loop's existence within a laboratory experiment in which participants learn about a dynamic business environment for an audit analytical procedures task. I manipulate whether participants take a systems thinking or reductionist approach in this task. Results show that participants taking a systems thinking perspective (i.e., a holistic view focusing on causal interactions) of the industry develop better organized mental models that improve their ability to identify management representations that were inconsistent with industry evidence. Consistent with the conjectured knowledge-ability feedback loop, systems thinking participants are better able to use their working memory to perform more accurate mental simulations of the industry environment. This improved processing ability also improves the participants' assimilation of newly learned evidence into their prior mental models, thereby completing the reinforcing feedback loop. Taken as a whole, the results are consistent with CLT, and show that better organized knowledge structures can enhance ability and speed the path to expert judgment and decision performance in complex audit environments.
机译：了解知识和能力的相互作用如何影响任务绩效对于理解会计师如何学习和发展专业知识至关重要。当前的专业知识模型假设该能力在短期内主要是静态的，并且必然地推论这种相互作用对绩效的影响也基本上是固定的。在这项研究中，我借鉴认知负荷理论（CLT）提出知识与能力之间存在更动态的关系。 CLT建议更好地组织知识结构，以减轻工作记忆的负担，从而提高信息处理能力。我预计，这种增强的处理能力可以根据新信息改善现有知识结构（心理模型）的更新，从而在知识与能力之间建立一个增强的反馈回路。我在实验室实验中测试反馈回路的存在，在该实验中，参与者了解了用于审计分析程序任务的动态业务环境。我操纵参与者在此任务中是采用系统思维还是简化方法。结果表明，参与者从行业的系统思维角度（即关注因果关系的整体观点）发展了更好的组织思维模型，从而提高了他们识别与行业证据不一致的管理代表的能力。与猜想的知识能力反馈循环一致，系统思考的参与者可以更好地利用他们的工作记忆对行业环境进行更准确的思维模拟。这种提高的处理能力还改善了参与者将新学到的证据吸收到他们先前的心理模型中的能力，从而完成了强化的反馈循环。从总体上看，结果与CLT一致，表明更好的组织化知识结构可以增强能力，并加快在复杂审计环境中专家判断和决策绩效的途径。

著录项

  • 作者

    Brewster, Billy.;

  • 作者单位

    University of Illinois at Urbana-Champaign.;

  • 授予单位 University of Illinois at Urbana-Champaign.;
  • 学科 Business Administration Accounting.;Psychology Behavioral.;Psychology Cognitive.
  • 学位 Ph.D.
  • 年度 2008
  • 页码 111 p.
  • 总页数 111
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;心理学;心理学;
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号