The impact of complexity on the expertise reversal effect: experimental evidence from testing accounting students

Abstract

Element interactivity is a central concept of cognitive load theory that defines the complexity of a learning task. The reduction of task complexity through a temporary segmentation or isolation of interacting elements was investigated with 104 students randomly assigned to an interacting elements group, where participants were required to deal with complex accounting problems in their entirety, or an isolated elements group, where the task was broken down into constituent components. The results provide strong support for the expertise reversal effect with isolated elements beneficial for novices, while interacting elements were appropriate for more knowledgeable learners. Critically, these results only were obtained for high rather than low element interactivity materials. It was concluded that segmentation or element isolation should consider the expertise of the learner in conjunction with the complexity of the learning material.

Keywords:

• cognitive load theory
• isolated-interactive elements effect
• expertise reversal effect
• complexity
• accountancy training