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Abstract

Purpose – The purpose of this study is to investigate the effects of two instructional design formats onlearning outcomes in introductory accounting.Design/methodology/approach – This study describes split-source instructional designs and uses anexperiment administered to two groups of students enrolled in an undergraduate introductory accountingsubject. The performance scores in recall and transfer test items are used to evaluate students’ learningoutcomes.Findings – The study suggests that instructors can enhance students understanding of introductoryaccounting by integrating text and diagrams in introductory accounting.Practical implications –University instructors require evidence of teaching and learning activities thatenhance student learning during the study of introductory accounting. This study shows that a redesign ofaccounting instructional material improves students’ performance and learning experience.Originality/value – This study addresses a gap in the literature by examining the use of integratedinstructional materials as an alternative to the separate diagram and text when learning accounting. Thestudy also explores the effect of reorganising learning material on students load by analysing the mentaleffort reported by students. Finally, the study contributes useful findings on reorganising accountinginstructional material aimed at enhancing the understanding of introductory accounting.

Item Type:	Article
Authors/Creators:	Sithole, STM
Keywords:	accounting, accounting education, cognitive load theory, instructional format, integrated, introductory accounting, split-attention, teaching
Journal or Publication Title:	Accounting Research Journal
Publisher:	Emerald Publishing Limited
ISSN:	1030-9616
DOI / ID Number:	https://doi.org/10.1108/ARJ-08-2015-0104
Copyright Information:	© Emerald Publishing Limited
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