{"id":"https://openalex.org/W3106673159","doi":"https://doi.org/10.1080/08832323.2020.1848771","title":"Teaching double-entry accounting: A simplified scaffolded technique based on cognitive load theory","display_name":"Teaching double-entry accounting: A simplified scaffolded technique based on cognitive load theory","publication_year":2020,"publication_date":"2020-11-24","ids":{"openalex":"https://openalex.org/W3106673159","doi":"https://doi.org/10.1080/08832323.2020.1848771","mag":"3106673159"},"language":"en","primary_location":{"id":"doi:10.1080/08832323.2020.1848771","doi":"https://doi.org/10.1080/08832323.2020.1848771","is_oa":false,"landing_page_url":"https://doi.org/10.1080/08832323.2020.1848771","pdf_url":null,"source":{"id":"https://openalex.org/S4210206027","display_name":"Journal of Education for Business","issn_l":"0883-2323","issn":["0883-2323","1940-3356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Education for Business","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041398199","display_name":"Yining Zhou","orcid":"https://orcid.org/0000-0003-3437-4687","observed_orcids":["https://orcid.org/0000-0003-3437-4687","https://orcid.org/0009-0005-2471-3771"]},"institutions":[{"id":"https://openalex.org/I66809481","display_name":"Southern Cross University","ror":"https://ror.org/001xkv632","country_code":"AU","type":"education","lineage":["https://openalex.org/I66809481"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Yining Zhou","raw_affiliation_strings":["Australian National Institute of Management and Commerce, Sydney, Australia;","School of Business and Tourism, Southern Cross University, Bilinga, Australia"],"raw_orcid":"https://orcid.org/0000-0003-3437-4687","affiliations":[{"raw_affiliation_string":"Australian National Institute of Management and Commerce, Sydney, Australia;","institution_ids":[]},{"raw_affiliation_string":"School of Business and Tourism, Southern Cross University, Bilinga, Australia","institution_ids":["https://openalex.org/I66809481"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081103144","display_name":"Geoff Lamberton","orcid":"https://orcid.org/0000-0003-0001-1044","observed_orcids":["https://orcid.org/0000-0003-0001-1044"]},"institutions":[{"id":"https://openalex.org/I66809481","display_name":"Southern Cross University","ror":"https://ror.org/001xkv632","country_code":"AU","type":"education","lineage":["https://openalex.org/I66809481"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Geoffrey Lamberton","raw_affiliation_strings":["School of Business and Tourism, Southern Cross University, Bilinga, Australia"],"raw_orcid":"https://orcid.org/0000-0003-0001-1044","affiliations":[{"raw_affiliation_string":"School of Business and Tourism, Southern Cross University, Bilinga, Australia","institution_ids":["https://openalex.org/I66809481"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081103144"],"corresponding_institution_ids":["https://openalex.org/I66809481"],"apc_list":null,"apc_paid":null,"fwci":4.186,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.9399566,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"96","issue":"7","first_page":"445","last_page":"453"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11516","display_name":"Visual and Cognitive Learning Processes","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/3205","display_name":"Experimental and Cognitive Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.9779999852180481},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.7599999904632568},{"id":"https://openalex.org/keywords/cognitive-load-theory","display_name":"cognitive load theory","score":0.972000002861023},{"id":"https://openalex.org/keywords/scaffolding","display_name":"scaffolding","score":0.9440000057220459},{"id":"https://openalex.org/keywords/postgraduate-business-students","display_name":"postgraduate business students","score":0.8169999718666077},{"id":"https://openalex.org/keywords/learning-interventions","display_name":"learning interventions","score":0.4180000126361847}],"concepts":[{"id":"https://openalex.org/C547195049","wikidata":"https://www.wikidata.org/wiki/Q1725664","display_name":"Terminology","level":2,"score":0.723293662071228},{"id":"https://openalex.org/C171268870","wikidata":"https://www.wikidata.org/wiki/Q1486676","display_name":"GRASP","level":2,"score":0.6650382280349731},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.596558690071106},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5534793734550476},{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.5323646068572998},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.5155520439147949},{"id":"https://openalex.org/C61641136","wikidata":"https://www.wikidata.org/wiki/Q1107019","display_name":"Cognitive load","level":3,"score":0.5070371627807617},{"id":"https://openalex.org/C169900460","wikidata":"https://www.wikidata.org/wiki/Q2200417","display_name":"Cognition","level":2,"score":0.4786871075630188},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.4666718542575836},{"id":"https://openalex.org/C2780586882","wikidata":"https://www.wikidata.org/wiki/Q7520643","display_name":"Simple (philosophy)","level":2,"score":0.45807358622550964},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45573386549949646},{"id":"https://openalex.org/C2776505523","wikidata":"https://www.wikidata.org/wiki/Q4785468","display_name":"Plan (archaeology)","level":2,"score":0.43219703435897827},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.285506010055542},{"id":"https://openalex.org/C115903868","wikidata":"https://www.wikidata.org/wiki/Q80993","display_name":"Software engineering","level":1,"score":0.20463091135025024},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.16199994087219238},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.15648657083511353},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.10785490274429321},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.10279062390327454},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/08832323.2020.1848771","doi":"https://doi.org/10.1080/08832323.2020.1848771","is_oa":false,"landing_page_url":"https://doi.org/10.1080/08832323.2020.1848771","pdf_url":null,"source":{"id":"https://openalex.org/S4210206027","display_name":"Journal of Education for Business","issn_l":"0883-2323","issn":["0883-2323","1940-3356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Education for Business","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.975600004196167,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W370177488","https://openalex.org/W1499740252","https://openalex.org/W1528608528","https://openalex.org/W1855015248","https://openalex.org/W2040127838","https://openalex.org/W2045224349","https://openalex.org/W2051322496","https://openalex.org/W2056840558","https://openalex.org/W2072524788","https://openalex.org/W2080485800","https://openalex.org/W2089066421","https://openalex.org/W2096036274","https://openalex.org/W2127791224","https://openalex.org/W2130736456","https://openalex.org/W2131057562","https://openalex.org/W2137576942","https://openalex.org/W2140104964","https://openalex.org/W2279342260","https://openalex.org/W2763528933","https://openalex.org/W2885103182","https://openalex.org/W2899677433","https://openalex.org/W2919872816","https://openalex.org/W2932104729","https://openalex.org/W2938506299","https://openalex.org/W3023349419","https://openalex.org/W3204138602"],"related_works":["https://openalex.org/W7143360362","https://openalex.org/W2788906643","https://openalex.org/W2089066421","https://openalex.org/W2783674639","https://openalex.org/W2899677433","https://openalex.org/W2982711090","https://openalex.org/W2771327677","https://openalex.org/W2227642947","https://openalex.org/W4251424528","https://openalex.org/W2885103182"],"abstract_inverted_index":{"This":[0,78],"paper":[1],"reports":[2],"a":[3,26,86],"teaching":[4],"intervention":[5],"based":[6],"on":[7,39,73],"cognitive":[8,93],"load":[9,94],"theory":[10],"designed":[11],"to":[12,23,63,66,71,81],"improve":[13],"postgraduate":[14],"business":[15,76],"students\u2019":[16],"understanding":[17,105],"of":[18,30,46,106],"double-entry":[19],"bookkeeping.":[20],"In":[21],"response":[22],"learning":[24,31,88],"difficulties,":[25],"simplified":[27],"scaffolded":[28,87],"method":[29],"was":[32],"introduced":[33],"involving:":[34],"simplifying":[35,43],"accounting":[36,82,108],"terminology":[37],"drawing":[38],"familiar":[40],"non-technical":[41],"language;":[42],"the":[44],"process":[45],"remembering":[47],"debit":[48],"and":[49,56],"credit":[50],"conventions":[51],"using":[52],"one":[53],"basic":[54],"rule;":[55],"developing":[57],"simple":[58],"scenarios":[59],"with":[60],"minimal":[61],"detail":[62],"enable":[64],"students":[65,100],"grasp":[67],"foundational":[68],"principles":[69],"prior":[70],"embarking":[72],"more":[74],"realistic":[75],"scenarios.":[77],"study":[79],"contributes":[80],"education":[83],"by":[84],"demonstrating":[85],"technique":[89],"that":[90],"significantly":[91],"reduces":[92],"resulting":[95],"in":[96],"positive":[97],"feedback":[98],"from":[99],"who":[101],"overwhelmingly":[102],"reported":[103],"improved":[104],"key":[107],"concepts.":[109]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-12-07T00:00:00"}
