Teacher decision-making in the classroom: the influence of cognitive load and teacher affect

Following the SEC’s mandate for Inline XBRL (iXBRL) formatted financial filings, we experimentally investigate the effects of iXBRL filings and tag type (matching or non-matching) on managers’ decisions. iXBRL filings facilitate information search and information match by allowing users to view XBRL data in HTML filings, while XBRL filings facilitate information search only because they do not include this integration with human-readable HTML filings. Matching tags consistently tag data across firms and disclosures, which should facilitate inter-firm comparisons and improve decision making relative to non-matching tags. Drawing on cognitive load theory, we find that managers make more (less) effective decisions when presented with financial information formatted in iXBRL (XBRL) and when tags match (do not match). Mediation analysis reveals that managers’ cognitive load mediates the relationship between iXBRL disclosure format and decision effectiveness, but only for non-matching tags, consistent with moderated-mediation. We offer implications for practice and research suggestions.

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Teacher Decision-making in Early-literacy Teaching

Children Learning To Read: International Concerns ◽

10.4324/9780203421796-19 ◽

2003 ◽

pp. 127-137

Keyword(s):

Decision Making ◽

Early Literacy ◽

Teacher Decision Making ◽

Literacy Teaching

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Are Providers More Likely to Contribute to Healthcare Disparities Under High Levels of Cognitive Load? How Features of the Healthcare Setting May Lead to Biases in Medical Decision Making

Medical Decision Making ◽

10.1177/0272989x09341751 ◽

2009 ◽

Vol 30 (2) ◽

pp. 246-257 ◽

Cited By ~ 75

Author(s):

Diana J. Burgess

Keyword(s):

Decision Making ◽

Cognitive Load ◽

Healthcare Disparities ◽

Medical Decision Making ◽

Healthcare Setting ◽

Medical Decision

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Cognitive load during route selection increases reliance on spatial heuristics

Quarterly Journal of Experimental Psychology ◽

10.1080/17470218.2017.1310268 ◽

2018 ◽

Vol 71 (5) ◽

pp. 1045-1056 ◽

Cited By ~ 1

Author(s):

Tad T Brunyé ◽

Shaina B Martis ◽

Holly A Taylor

Keyword(s):

Decision Making ◽

Working Memory ◽

Cognitive Load ◽

Initial Segment ◽

Memory Load ◽

Route Planning ◽

Task Demands ◽

Route Selection ◽

Working Memory Load ◽

Southern Route

Planning routes from maps involves perceiving the symbolic environment, identifying alternate routes and applying explicit strategies and implicit heuristics to select an option. Two implicit heuristics have received considerable attention, the southern route preference and initial segment strategy. This study tested a prediction from decision-making theory that increasing cognitive load during route planning will increase reliance on these heuristics. In two experiments, participants planned routes while under conditions of minimal (0-back) or high (2-back) working memory load. In Experiment 1, we examined how memory load impacts the southern route heuristic. In Experiment 2, we examined how memory load impacts the initial segment heuristic. Results replicated earlier results demonstrating a southern route preference (Experiment 1) and initial segment strategy (Experiment 2) and further demonstrated that evidence for heuristic reliance is more likely under conditions of concurrent working memory load. Furthermore, the extent to which participants maintained efficient route selection latencies in the 2-back condition predicted the magnitude of this effect. Together, results demonstrate that working memory load increases the application of heuristics during spatial decision making, particularly when participants attempt to maintain quick decisions while managing concurrent task demands.

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