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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.
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
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  Data: Enhancing Accounting Instructions with Excel: A Theoretical Perspective on Learning and Cognitive Load.
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PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=192570802
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        Value: 10.71329/IUPJARAP/2026.25.1.301-316
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        Text: English
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        PageCount: 16
        StartPage: 301
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      – TitleFull: Enhancing Accounting Instructions with Excel: A Theoretical Perspective on Learning and Cognitive Load.
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              Text: Jan-Mar2026
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              Y: 2026
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