Enhancing Accounting Instructions with Excel: A Theoretical Perspective on Learning and Cognitive Load.
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| Title: | Enhancing Accounting Instructions with Excel: A Theoretical Perspective on Learning and Cognitive Load. |
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| Authors: | Anwar, Yunita1 yanwar@su.edu, Mulyadi, Martin2 mmulyadi@su.edu |
| Source: | IUP Journal of Accounting Research & Audit Practices. Jan-Mar2026, Vol. 25 Issue 1, p301-316. 16p. |
| Database: | Business Source Ultimate |
| ISSN: | 25835211 |
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| DOI: | 10.71329/IUPJARAP/2026.25.1.301-316 |
