Building Schemata for Tax Provision Learning Based On Cognitive Load Theory and Constructivism

ix CHAPTER I: INTRODUCTION 1 CHAPTER II: BACKGROUND AND HYPOTHESES 7 2.1 Building Schemata in Tax Provision Novices 7 2.2 Background on Tax Provisions 7 2.3 Cognitive Load Theory 9 2.3.1 Background on Cognitive Load and Working Memory 9 2.3.2 How Systems-Thinking Methodology Reduces Cognitive Load 12 2.4 Constructivist Learning 13 2.4.1 Background on Constructivist Learning 14 2.4.2 Constructivist Learning and Complex Tasks 15 2.5 Combining CLT and Constructivism to Build Schemata 16 2.6 Effectiveness and Efficiency in Tax Provision Performance 18 CHAPTER III: METHOD 18 3.1 Experimental Design and Task Description 18 3.2 Experimental Procedures 19 3.3 Instructional Method 21 3.4 Practice Method 22 3.5 Participants 22 CHAPTER IV: RESULTS 23 4.1 Manipulation Checks 23 4.2 Measures and Descriptive Statistics 24 4.3 Test of Hypotheses 25 4.3.1 Scenario One Results 25 4.3.2 Scenario Two Results 26 4.3.3 Scenario Three Results 27 4.3.4 Scenario Four Results 28 4.3.5 Results of all Scenarios 29 4.4 Supplemental Analysis – Research Question on Task Efficiency 29 CHAPTER V: CONCLUSION 31