This article reviews research on the spatial contiguity and temporal contiguity effects.
Research on these instructional design effects has focussed on the instructional benefits for …

Over the past decade, the body of literature on intellectual capital and knowledge
management has grown exponentially, responding to the growing knowledge-based and …

Cognitive load theory uses evolutionary theory to consider human cognitive architecture and
uses that architecture to devise novel, instructional procedures. The theory assumes that …

The split-attention principle states that in the design of instruction, including multimedia
instruction, it is important to avoid materials that require learners to split their attention …

The worked example effect indicates that examples providing full guidance on how to solve
a problem result in better test performance than a problem-solving condition with no …

Behavioral accounting research (BAR) is richer today, in the topics covered, the methods
used, and the range of sub-areas of accounting in which it is performed, than ever before …

While computer-assisted audit techniques (CAATs) have the potential to increase efficiency
and effectiveness of audit engagements, research in this area suggests that such techniques …

Most studies on cost-based decision-making examine the profit impact of cost reports that
rely on different methods to allocate costs. In practice, firms' cost reports often employ the …

Although employees' time estimates are used extensively for costing purposes, they are
prone to measurement error. In an experimental setting, we research how measurement …

In an era where knowledge is increasingly seen as an organization's most valuable asset,
many firms have implemented knowledge‐management systems (KMS) in an effort to …