The Effect of Environmental Complexity on the Level of Information Processing by Introductory Accounting Students.

Abstract

Human information processing theory suggests that environmental complexity plays a significant role in determining the level at which Information is processed. Environments which are too complex or those which are too simple fail to stimulate optimal processing levels. Unfortunately, the capacity to control environmental complexity when Introducing the basic financial accounting model is hampered by the format of the traditional introductory approach. This paper Investigates the problem of controlling environmental complexity and suggests an alternate introductory approach which enhances the instructor's capacity to control the complexity factor.