THE INFLUENCE MECHANISM OF VIRTUAL SIMULATION TECHNOLOGY ON INTERMEDIATE FINANCIAL ACCOUNTING LEARNING OUTCOMES: A COGNITIVE PSYCHOLOGY PERSPECTIVE
Keywords:
Virtual simulation technology, Cognitive load theory, Embodied cognition, Intermediate financial accounting, Learning outcomes, Eye-tracking, EEGAbstract
This study investigates the cognitive mechanisms through which virtual simulation technology influences learning outcomes in Intermediate Financial Accounting. Drawing on Cognitive Load Theory, Embodied Cognition Theory, and the Cognitive-Affective Theory of Learning with Media, we propose and empirically test a dual-pathway mediation model. A randomized controlled experiment was conducted with 286 undergraduate accounting students from four Chinese universities, randomly assigned to a VST-enhanced learning group and a traditional lecture-based group. Using a mixed-methods design combining pre- and post-knowledge assessments, eye-tracking metrics, EEG-based cognitive load measurement, and semi-structured interviews, we found that VST significantly improved procedural knowledge acquisition and conceptual understanding compared to traditional instruction. Structural equation modeling revealed that spatial ability enhancement and cognitive load optimization served as dual mediating mechanisms. Notably, germane cognitive load mediated the relationship between VST and learning outcomes, while extraneous cognitive load showed a suppression effect. These findings contribute to the theoretical understanding of technology-mediated learning in accounting education and provide evidence-based guidelines for designing effective VST interventions in professional accounting programs.References
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