There is considerable evidence in the audit literature that even though auditors usually identify the relevant information needed to propose and select the correct cause of an unexpected fluctuation, they frequently do not propose the correct cause, and even when they do propose the correct cause, they often fail to select it. I suggest that working memory limitations might be a factor contributing to this analytical review paradox. Consequently, this study investigates whether two new decision aids, designed from Cognitive Load Theory, reduce auditors' cognitive load during analytical review, freeing cognitive resources for problem solving, and ultimately leading to improved auditor analytical review effectiveness. My first decision aid, an activity relationship diagram (ARD), gives the auditor a graphical depiction of common accounting relationships. My second decision aid, a pattern-consideration aid (PCA), automatically recalls and textually displays the auditor-identified relevant information cues. In an experimental setting, I find that auditors who rely on either decision aid significantly improve their analytical review effectiveness compared to auditors who conduct analytical review unaided. However, contrary to my predictions, auditors who rely on both decision aids do not outperform auditors who rely on only one decision aid. Although I find empirical evidence that cognitive load is negatively related to analytical review effectiveness, I do not find evidence that my decision aids reduce cognitive load.

My study is motivated by standard setters interest in better understanding (and the gap in research as to) the effects of item complexity and disaggregation across a financial statement on users' decision processes (Bonner 2008; Glaum 2009; FASB 2010b). I examine whether complexity of an item and the method used to present the item on a financial statement influences nonprofessional investors' judgments. Specifically, I examine two issues raised concerning IAS 19 Employee Benefits. The first is to examine whether there are differences in nonprofessional investors' judgments when individual components of a complex item (defined pension cost) are disaggregated across a financial statement (the statement of comprehensive income) versus when individual components of a complex item are aggregated on the face of the same statement. Differences may arise since disaggregation across a statement provides information about how an item relates to different economic events and this information could help nonprofessional investors to better interpret and use the information in judgments. A second objective is to examine whether increasing the complexity of an already complex item affects the usefulness of information. I find that nonprofessional investors weigh higher levels of item complexity in certain judgments. Additionally, I find that when a complex item (defined pension cost) is disaggregated across a financial statement (the statement of comprehensive income) nonprofessional investors are able to acquire more information about the item and are able to more accurately understand the function of the item. This, in turn, helps the nonprofessional investors decide whether the information is useful in certain judgments.

I dagens samhälle blir vi ständigt distraherade i vår vardag i form av notiser och dylikt, det är ett fenomen som refereras till som informationsöverflöd. På arbetsplatser blir detta ett problem då överflödet av information distraherar oss från arbetet och därav kan vi inte vara effektiva. Informationsöverflödet belastar då vår mentala kapacitet med irrelavant information, syftet med denna studie var därför hur etablerade designprinciper påverkar uppmärksamhet och mental belastning vid just inlärning av ett gränssnitt. I denna uppsats undersöks därmed områden som mental belastning, uppmärksamhet, arbetsminne, informationsarkitektur och användbarhet med teorin Cognitive Load Theory som teoretiskt ramverk. Två empiriska datainsamlingar genomfördes i studien för att undersöka valda forskningsområden. Den första empiriska datainsamlingsmetoden var en skissworkshop där målet med denna var att, tillsammans med användarna, diskutera informanternas skisser i relation till mental belastning och uppmärksamhet. Datan från workshopen lade grunden för utveckling av en prototyp över ett gränssnitt. Den senare empiriska datainsamlingen bestod av ett “think aloud” användartest och en SUS-utvärdering av prototypen. Resultatet från denna studie har visat att designprinciper som ämnar att förbättra användbarhet med fördel kan appliceras för att hjälpa användaren att behålla uppmärksamheten vid användning av ett gränssnitt samt minska den irrelevanta mentala belastningen. Enligt Cognitive Load Theory kan en lägre total mental belastning bidra till effektivare bearbetning av information och därmed även till effektivare inlärning.

English has been taught as a core and compulsory subject in China for decades. Recently, the demand for English in China has increased dramatically. China now has the world’s largest English-learning population. The traditional English-teaching method cannot continue to be the only approach because it merely focuses on reading, grammar and translation, which cannot meet English learners and users’ needs (i.e., communicative competence and skills in speaking and writing). This study was conducted to investigate if the Picture-Word Inductive Model (PWIM), a new pedagogical method using pictures and inductive thinking, would benefit English learners in China in terms of potential higher output in speaking and writing. With the gauge of Cognitive Load Theory (CLT), specifically, its redundancy effect, I investigated whether processing words and a picture concurrently would present a cognitive overload for English learners in China. I conducted a mixed methods research study. A quasi-experiment (pretest, intervention for seven weeks, and posttest) was conducted using 234 students in four groups in Lianyungang, China (58 fourth graders and 57 seventh graders as an experimental group with PWIM and 59 fourth graders and 60 seventh graders as a control group with the traditional method). No significant difference in the effects of PWIM was found on vocabulary acquisition based on grade levels. Observations, questionnaires with open-ended questions, and interviews were deployed to answer the three remaining research questions. A few students felt cognitively overloaded when they encountered too many writing samples, too many new words at one time, repeated words, mismatches between words and pictures, and so on. Many students listed and exemplified numerous strengths of PWIM, but a few mentioned weaknesses of PWIM. The students expressed the idea that PWIM had a positive effect on their English teaching. As integrated inferences, qualitative findings were used to explain the quantitative results that there were no significant differences of the effects of the PWIM between the experimental and control groups in both grade levels, from four contextual aspects: time constraints on PWIM implementation, teachers’ resistance, how to use PWIM and PWIM implemented in a classroom over 55 students.

L’étude que nous présentons concerne le rôle du guidage dans l’apprentissage de connaissances scientifiques. En sciences, comme dans d’autres domaines, deux types de connaissances peuvent être distingués (Geary, 2007). D’un côté, les connaissances primaires qui sont des connaissances pour lesquelles l’être humain a évolué ; de l’autre, les connaissances secondaires qui dépendent de la culture et qui évoluent en fonction des changements successifs de cette culture. Selon Geary (2008), alors que les connaissances primaires peuvent être acquises de manière implicite, l’acquisition des connaissances secondaires par les apprenants débutants nécessite un apprentissage explicite et bien souvent, une instruction formelle. Ces deux types de connaissances diffèrent aussi en fonction du coût cognitif qu’ils génèrent. La théorie de la charge cognitive de Sweller (1988) montre que les processus d’apprentissage dépendent de la quantité de ressources attentionnelles en mémoire de travail, requises par l’activité et de la structuration de ces informations dans la mémoire à long terme. Alors que les connaissances primaires peuvent être apprises avec une faible charge cognitive, apprendre les connaissances secondaires va requérir une très grande charge cognitive.Il existe plusieurs formes d’instruction explicite qui ont montré leur efficacité dans les processus d’apprentissage (Renkl, 1997) et notamment le guidage (à partir de l’étude d’exemples travaillés). En effet, le guidage faciliterait l’acquisition des connaissances car il réduirait la quantité de ressources cognitives engagée dans le processus d’apprentissage. Ainsi, le guidage serait inefficace dans le traitement des connaissances primaires et efficace avec celui des connaissances secondaires. Cette recherche a pour but de tester empiriquement cette hypothèse dans le domaine de la biologie. Cinq études ont donc été réalisées auprès de 420 élèves de 6ème de collège. Il s’agissait de comparer trois modalités de guidage : un guidage fort, un guidage adaptatif et une absence de guidage. Les trois premières études concernaient la connaissance primaire de catégorisation impliquée dans la catégorisation du vivant (Etude I), la catégorisation des végétaux (Etude II) et la catégorisation des animaux (Etude III). Ces études, de difficulté croissante, ont montré que le guidage n’était pas efficace dans l’apprentissage de cette connaissance. Les deux autres études concernaient la connaissance secondaire de classification phylogénétique des végétaux (Etude IV) et des animaux (Etude V). Ces études ont montré que, dans ce cas, le guidage était indispensable pour aider les apprenants débutants / This study deals with the role of instruction in learning scientific knowledge. In science as in other fields, two types of knowledge can be distinguished (Geary, 2007): on the one hand, primary knowledge, which is adaptative knowledge; on the other hand, secondary knowledge which depends on culture and which evolves according to this culture’s successive changes. For Geary (2007), primary knowledge can be acquired incidentally or from implicit learning whereas secondary knowledge requires some explicit learning, and often formal instruction.These two knowledge types also differ in terms of cognitive cost. Sweller’s load theory (2008) shows that the learning process depends on the amount of attentional resources of working memory required by the activity and on the structuring of this information in the long-term memory. While primary knowledge can be learnt with a low cognitive load, learning secondary knowledge will require a high cognitive load. Some types of explicit instruction, such as guidance (e.g., worked examples) have proven effective in the learning process (Renkl, 1997). Indeed, instructional guidance would facilitate knowledge acquisition as it would reduce the amount of cognitive resources involved in the learning process. Thus, instructional guidance to help young learners would be ineffective for primary knowledge and necessary for secondary knowledge. This study also aims at examining the effect of instructional guidance in Biology. Five experiments have been conducted with 420 students in 6th grade. Three guidance methods have been compared: strong guidance, adaptative guidance and no guidance. The first three experiments dealt with the primary knowledge of categorization of living species: living beings (Study I), plants (Study II) and animals (Study III). These experiments, of increasing difficulty, have shown that explicit instruction was not effective in learning this type of knowledge.. The other two experiments dealt with the secondary knowledge of the phylogenetic categorization of plants (Study IV) and animals (Study V). These studies have shown that secondary knowledge needs to be taught.

Diese Dissertation enthält eine theoretische und empirische Untersuchung der Gestaltung interaktiver Lernmedien. Interaktivität wird hierbei breit definiert und umfasst sowohl minimal interaktive Benutzersteuerungen, die Lernenden eine Änderung der Darstellung von Lerninhalten erlauben, bis hin zu voll immersiven Umgebungen in der virtuellen Realität. Theoretisch ist die Dissertation auf den Modellen der Cognitive Load Theory und dem Ansatz der Embodied Cognition verankert. Der Ansatz der Cognitive Load Theory rät zu einem Instruktionsdesign bei dem die kognitive Belastung innerhalb einer Lernaufgabe begrenzt wird, jedoch stellt Forschung im Paradigma der Embodied Cognition zumeist die Vorteile von Aktivität für kognitive Prozesse heraus. Die Kapitel dieser Dissertation zielen darauf ab, diese zwei scheinbar widersprüchlichen Ansätze miteinander zu versöhnen. Kapitel 1 bietet einen Überblick über die Inhalte dieser Dissertation und beschreibt die Implikationen der Resultate. In Kapitel 2 wird ein weitreichender Überblick über Forschung zu Embodied Cognition im Bereich des Lernens (auch bekannt als Embodied Learning) präsentiert und eine Taxonomie des Embodied Learning wird beschrieben. Ein wichtiger Beitrag von Kapitel 2 ist die Betrachtung, dass eine Gestaltung von interaktiven Lernumgebungen, die nicht gegen die Grundsätze der Cognitive Load Theory verstoßen, möglich ist. Kapitel 3 leistet eine Reflexion über Detailfragen zur Messung der kognitiven Belastung bei Aufgaben, in denen körperliche Faktoren oder Interaktivität eine Rolle spielen. Eine wichtige Behauptung aus Kapitel 3 besteht darin, dass es Unterschiede hinsichtlich der Passung verschiedener Messinstrumente der kognitiven Belastung für Aufgaben mit einem unterschiedlichen Lehransatz geben könnte. Die Passung verschiedener Fragebogeninstrumente zur Erfassung der (extrinsischen) kognitiven Belastung wird in Kapitel 4 empirisch evaluiert. In zwei Experimenten wurde die extrinsische Belastung (d.h. jene kognitive Belastung, die aus der Umsetzung einer Lernaufgabe herrührt) mit zwei verschiedenen Fragebogeninstrumenten gemessen. Die Versuchspersonen nutzten dabei entweder eine nicht-interaktive oder eine interaktive Implementation von Lernaufgaben zur Anatomie. Bei einem der Experimente stellte sich heraus, dass der gemessene Unterschied in der extrinsischen Belastung zwischen den beiden Versionen bei einem der Fragebögen hoch und bei dem anderen gering ausfiel. Basierend auf diesem Ergebnis wird in dem Kapitel empfohlen, die extrinsische Belastung nicht als einen einheitlichen Begriff, sondern als eine Ansammlung unterschiedlicher Belastungsarten zu betrachten. Darüber hinaus werden in den drei Experimenten in Kapitel 4 Hypothesen hinsichtlich der Gestaltung von Lerntests für Medien aufgestellt, die interaktive Komponenten verwenden. Zum Abschluss zielt Kapitel 5 darauf ab, allgemeine Empfehlungen zur Verbesserung von Forschung im Paradigma der Embodied Cognition zu formulieren und greift dabei auf die Taxonomie aus Kapitel 2 zurück. Insgesamt betrachtet verwendet diese Dissertation die Ansätze der Embodied Cognition und der Cognitive Load Theory um die Theorien gegenseitig anzuregen und um Ansätze zur Überarbeitung beider Theorien zu bieten. / This dissertation presents a theoretical and empirical investigation of the design of interactive learning media. Interactivity is understood in a broad sense, ranging from minimally interactive user controls allowing learners to change the display of learning contents up to fully immersive virtual reality environments. Theoretically, this dissertation is grounded in the models of cognitive load theory and embodied cognition. Cognitive load theory advises instructional designers to limit the cognitive load involved in a learning task, but embodied cognition research usually focuses on the benefits of activity for cognitive processes. The chapters in this dissertation aim to bridge the gap between these two seemingly contradicting approaches. Chapter 1 offers an overview of the contents of this dissertation and describes the implications of the results. In Chapter 2, an extended overview of embodiment research in the field of learning (also referred to as embodied learning) is presented and a taxonomy of embodied learning is outlined. Chapter 2 highlights that there may be ways of designing interactive learning settings while not infringing upon the principles of cognitive load theory. Chapter 3 affords a reflection on the intricacies of measuring cognitive load in tasks that involve embodiment or interactivity. An important assertion of Chapter 3 is that there may be differences in the suitability of different cognitive load measurement instruments for tasks differing in their instructional approach. The suitability of different cognitive load survey instruments for measuring (extraneous) cognitive load is empirically evaluated in Chapter 4. In two experiments, extraneous load (i.e., cognitive load brought about by the implementation of a learning task) was measured using two different cognitive load surveys. Participants either used a noninteractive or an interactive implementation of anatomy learning tasks. In one experiment, the difference in extraneous load between the two versions was high for one survey and low for another survey. Based on this result, the chapter recommends to view extraneous load not as a uniform concept, but rather as a collection of different load types. Moreover, the three studies in Chapter 4 test hypotheses concerning the design of tests for media using interactive learning components. Finally, Chapter 5 intends to formulate general recommendations for advancing embodied cognition research, thereby drawing on the taxonomy of Chapter 2. In sum, this dissertation uses embodied cognition and cognitive load theory to inform each other and to provide a starting point for upgrades for both theories.

While the body of evidence supporting the use of simulation-based learning in the education of health professionals is growing, howor why simulation-based learning works is not yet understood. There is a clear need for evidence, grounded in contemporary educational theory, to clarify the features of simulation instructional design that optimize learning outcomes and efficiency in health care professional students. Cognitive Load Theory (CLT) is a theoretical framework focused on a learner’s working memory capacity. One principle of CLT is example based learning. While this principle has been applied in both traditional classroom and laboratory settings, and has shown positive performance and learning outcomes, example based learning has not yet been applied to the simulation setting. This study had two main objectives: to explore if the example-based learning principle could successfully be applied to the simulation learning environment, and to establish response process validation evidence for a tool designed to measure types of cognitive load. Fifty-eight novice students from nursing, podiatric medicine, physician assistant, physical and occupational therapy programs participated in a blinded randomized control study. The dependent variable was the simulation brief. Participants were randomly assigned to either a traditional brief or a facilitated tutored problem brief. Performance outcomes were measured with verbal communications skill presented in the Introduction, Situation, Background, Assessment, Recommendation (I-SBAR) format. Response process evidence was collected from cognitive interviews of 11 students. Results indicate participation in a tutored problem brief led to statistically significant differences at t(52)=-3.259, p=.002 in verbal communication performance compared to students who participated in a traditional brief. Effect size for this comparison was d=(6.06-4.61)/1.63 = .89 (95% CI 0.32-1.44). Response process evidence demonstrated that additional factors unique to the simulationlearning environment should be accounted for when measuring cognitive load in simulation based learning (SBL). This study suggests that example based learning principles can be successfully applied to SBL and result in positive performance outcomes for health professions students. Additionally, measures of cognitive load do not appear to capture all contribution toload imposed by the simulation environment.

Ownership of mobile devices, such as tablets and smartphones, has quickly risen in the last decade. Unsurprisingly, they are now being integrated into the training and classroom setting. Specifically, the U.S. Army has mapped out a plan in the Army Learning Model of 2015 to utilize mobile devices for training purposes. However, before these tools can be used effectively, it is important to identify how the tablets' unique properties can be leveraged. For this dissertation, the touch interface and the interactivity that tablets afford were investigated using a procedural-motor task. The procedural motor task was the disassembly procedures of a M4 carbine. This research was motivated by cognitive psychology theories, including Cognitive Load Theory and Embodied Cognition. In two experiments, novices learned rifle disassembly procedures in a narrated multimedia presentation presented on a tablet and then were tested on what they learned during the multimedia training involving a virtual rifle by performing a rifle disassembly on a physical rifle, reassembling the rifle, and taking a written recall test about the disassembly procedures. Spatial ability was also considered as a subject variable. Experiment 1 examined two research questions. The primary research question was whether including multiple forms of interactivity in a multimedia presentation resulted in higher learning outcomes. The secondary research question in Experiment 1 was whether dynamic multimedia fostered better learning outcomes than equivalent static multimedia. To examine the effects of dynamism and interactivity on learning, four multimedia conditions of varying levels of interactivity and dynamism were used. One condition was a 2D phase diagram depicting the before and after of the step with no animation or interactivity. Another condition utilized a non-interactive animation in which participants passively watched an animated presentation of the disassembly procedures. A third condition was the interactive animation in which participants could control the pace of the presentation by tapping a button. The last condition was a rifle disassembly simulation in which participants interacted with a virtual rifle to learn the disassembly procedures. A comparison of the conditions by spatial ability yielded the following results. Interactivity, overall, improved outcomes on the performance measures. However, high spatials outperformed low spatials in the simulation condition and the 2D phase diagram condition. High spatials seemed to be able to compensate for low interactivity and dynamism in the 2D phase diagram condition while enhancing their performance in the rifle disassembly simulation condition. In Experiment 2, the touchscreen interface was examined by investigating how gestures and input modality affected learning the disassembly procedures. Experiment 2 had two primary research questions. The first was whether gestures facilitate learning a procedural-motor task through embodied learning. The second was whether direct touch input using resulted in higher learning outcomes than indirect mouse input. To examine the research questions, three different variations of the rifle disassembly simulation were used. One was identical to that of Experiment 1. Another incorporated gestures to initiate the animation whereby participants traced a gesture arrow representing the motion of the component to learn the procedures. The third condition utilized the same interface as the initial rifle disassembly simulation but included "dummy" gesture arrows that displayed only visual information but did not respond to gesture. This condition was included to see the effects (if any) of the gesture arrows in isolation of the gesture component. Furthermore, direct touch input was compared to indirect mouse input. Once again, spatial ability also was considered. Results from Experiment 2 were inconclusive as no significant effects were found. This may have been due to a ceiling effect of performance. However, spatial ability was a significant predictor of performance across all conditions. Overall, the results of the two experiments support the use of multimedia on a tablet to train a procedural-motor task. In line with vision of ALM 2015, the research support incorporating tablets into U.S. Army training curriculum.

Computer-based training has become more prolific as the military and private business enterprises search for more efficient ways to deliver training. However, some methods of computer-based training are not more effective than traditional classroom methods. One technique that may be able to approximate the most effective form of training, one-on-one tutoring, is Adaptive Training (AT). AT techniques use instruction that is tailored to the learner in some way, and can adjust different training parameters such as difficulty, feedback, pace, and delivery mode. There are many ways to adapt training to the learner, and in this study I explored adapting the feedback provided to trainees based on spatial ability in line with Cognitive Load Theory (CLT). In line with the CLT expertise reversal effect literature I hypothesized that for a spatial task, higher ability trainees would perform better when they were given less feedback. Alternately, I hypothesized that lower ability trainees would perform better during training when they were given more support via feedback. This study also compared two different adaptation approaches. The first approach, called the ATI approach, adapts feedback based on a premeasured ability. In this case, it was spatial ability. The second approach, called the Hybrid approach adapts initially based on ability, but then based on performance later in training. I hypothesized that participants who received Hybrid adaptive training would perform better. The study employed a 2(spatial ability; high, low) X 2(feedback; matched, mismatched) X 2 (approach; ATI, Hybrid) between-subjects design in which participants were randomly assigned to one of the eight conditions. Ninety-two participants completed a submarine-based periscope operator task that was visual and spatial in nature. iv The results of the study did not support the use of CLT-derived adaptation based on spatial ability; contrary to what was hypothesized, higher ability participants who received more feedback performed better than those who received less. Similarly, lower ability participants who received less feedback performed better than those who received more. While not significant, results suggested there may be some benefit to using the Hybrid approach, but more research is needed to determine the relative effectiveness of this approach.

Denna studie undersökte hur smartklockors gränssnitt kan utformas för att upplevas användbara samt bidra till minimal kognitiv belastning under fysisk aktivitet. Smartklockors skärmar ställer andra krav på gränssnittet samt medför ett antal utmaningar för hur information kan presenteras på bästa sätt. Utöver detta brukar smartklockor användas i samband med fysisk aktivitet, som ställer höga krav på användarens uppmärksamhet. För att bibehålla hög kvalitet på träningen bör den kognitiva belastningen minska. För att undersöka detta har Cognitive Load Theory applicerats för att kunna optimera arbetsminnets kapacitet. Studien gjorde på personer i 20 års ålder. En kvalitativ datainsamling gjordes genom ett användartest och semistrukturerade intervjuer. Användartestet utfördes på en stationär cykel där deltagarna utförde ett antal uppgifter på en smartklocka. Efteråt skedde semistrukturerade intervjuer. Resultatet analyserades genom kategorisering och jämfördes med tidigare studier. Utifrån de mest förekommande resultaten skapades åtta designförslag. Resultaten visade att eliminering av viss information på gränssnitt kan minska den kognitiva belastningen samt höja användbarheten. Ett konsekvent gränssnitt skulle kunna minimera antal fel samt underlätta för användaren att korrigera fel. En tillämpning av de framtagna designförslagen kan eventuellt minimera den kognitiva belastningen vid interaktion med smartklockors gränssnitt vid fysisk aktivitet. Detta kan underlätta för användaren att fokusera på träningen samt uppleva klockan som mer användbar. / This study examined how an interface for smartwatches can be designed to be perceived as useful and reduce cognitive load during physical activity. Smartwatch screens have other demands on the interface and face several challenges regarding how information can be presented. In addition to this, smartwatches are often used in physical activity, which places high demands on user's attention. To maintain high-quality training, the cognitive load should be reduced. To investigate this, cognitive load theory has been applied to optimize the capacity of the working memory. The study looked at people in their 20s. Qualitative data collection was done through a user test and semi-structured interviews. The user test was done on a stationary bike, the participants performed several tasks on the smartwatch. The participants rode a stationary bicycle while performing tasks on a smartwatch, followed by semistructured interviews. The results were analyzed by thematization and compared with previous studies. Based on the most common results, eight design proposals were created. The results showed that by eliminating unnecessary information, the interface can reduce cognitive load and increase usability. A consistent interface could minimize the number of errors and make it easier for the user to correct errors. An application of the developed design proposals may minimize the external load when interacting with the smartwatch interface during physical activity. This can support users can focus on training and experience the watch as more useful.