文摘
This study tested the relative efficiency of teaching material presented in a backward-faded worked examples format to a margin annotated backward-faded worked examples format in beginning accounting instruction. The materials were developed for presentation in an instructor led teaching environment. The instructor used the Microsoft Excel spreadsheet, a computer and an overhead projector to present the material to the learners. The introductory accounting course consisted of 36 participants. Response measures included test performance, learning effort, and instructional efficiency. The results of the study indicated that there is no advantage in providing novice accounting students backward-faded worked examples with a single-text margin annotation in an instructor led classroom setting.;KEYWORDS: Cognitive Load, Schema, Working Memory, Worked-Examples, Text-Annotations.