The Cognitive Theory Of Learning Applied On The Accounting Field Essay

The Cognitive Theory Of Learning Applied On The Accounting Field Essay

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The Cognitive Perspective of Learning Applied in the Accounting Field

Cognitive psychology has greatly contributed to the study of learning. The cognitive perspective posed the theory that learning is more than just reactions based on consequences and that it does indeed involve critical thinking, information processing and the functioning of the brain. Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business, and it also refers to the process of summarizing, analysing and reporting these transactions to over-sight agencies and tax collection entities. And, in this diverse and technological era it crucial to think critically and have a sharp brain power- cognitive psychology - when gathering, and presenting financial data to clients, managers and government officials so to dominate the competition.
The Cognitive Learning Theory explains why the brain is the most incredible network of information processing and interpretation in the body as we learn things. When we say the word “learning”, we usually mean “to think using the brain and data storage”. This basic concept of learning is the main viewpoint in the Cognitive Learning Theory. According to Oxford Learning, "cognitive learning" is the function based on how a person processes and reasons information. It revolves around many factors, including problem-solving skills, memory retention, thinking skills and the perception of learned. It possess that with effective cognitive processes, learning is easier and new information can be stored in the memory for a long time. On the other hand, ineffective cognitive processes result to learning difficulties that can be seen anytime during the lifetime of an individual.
Cognitive Learnin...


... middle of paper ...


... acquirements
have an efficient role on all his decisions during the lifetime.

Learning is one of the most long-running, undeniably important actions of human being. In addition to
his innate behaviours, acquiring new knowledge, skills and attitudes through the experiences over
various processes, human being directs his life in accordance with his learning. The acquirements
have an efficient role on all his decisions during the lifetime.
Learning is one of the most long-running, undeniably important actions of human being. In addition to
his innate behaviours, acquiring new knowledge, skills and attitudes through the experiences over
various processes, human being directs his life in accordance with his learning. The acquirements
have an efficient role on all his decisions during the lifetime.












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