Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

1. Introduction -- 2. Elements of difficulty in introductory accounting -- 3. Human cognitive architecture -- 4. Cognitive load theory and instructional application -- 5. Self-management of cognitive load : background and research hypotheses -- 6. Experimental design and task description -- 7....

Introduction -- Elements of difficulty in introductory accounting -- Human cognitive architecture -- Cognitive load theory and instructional application -- Self-management of cognitive load: background and research hypotheses -- Experimental design and task description -- Experiments and results...

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...