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The effects of cognitive load on decision aid users

Advances in Accounting Behavioral Research

ISBN: 978-0-76230-953-5, eISBN: 978-1-84950-169-9

Publication date: 3 September 2002

Abstract

This study employs multiple measures of schema acquisition and analyzes subjects' problem-solving error patterns in order to investigate schema acquisition by decision aid users. Results of both the error analysis and multiple schema acquisition measures indicate that: (1) problems of ordered complexity can effectively capture differences in schema acquisition of decision aid users; and (2) problem solvers rely on incorrect simple schemata to solve problems when they have not acquired the complex schemata necessary to solve a problem. The results also provide additional support for prior findings that problem-solving schemata are acquired in a linear order flowing from computationally simple problems to more complex problems, and that cognitive load interferes with the acquisition of schemata from decision aids.

Citation

Rose, J.M. (2002), "The effects of cognitive load on decision aid users", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 5), Emerald Group Publishing Limited, Leeds, pp. 115-140. https://doi.org/10.1016/S1474-7979(02)05039-1

Publisher

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Emerald Group Publishing Limited

Copyright © 2002, Emerald Group Publishing Limited