Measuring Cognitive Complexity in the Accounting Domain.
本文回顾了认知理论的发展，重点讨论认知复杂度，并提出一个用于测量会计领域认知复杂度的工具。
Abstract This paper is divided into two primary sections: First, we review the development of cognitive theory with particular emphasis on the cognitive complexity element. Second, we propose an instrument for measuring cognitive complexity in the accounting domain.