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Abstract

Online units of study are now an integral part of accounting education programs. Educators are increasinglybecoming responsible for developing and teaching asynchronous online units, which can be challenging. This paperdescribes the transition of a blended working in professions unit by enhancing the blended materials using cognitiveload theory (CLT) at an Australian university. Blended learning significantly reduces face-to-face instruction byintegrating online learning experiences. To assess the perceptions of learners on enhanced blended learningmaterials, survey data were collected and student perception ratings were compared in blended learningenvironments incorporating CLT concepts and without CLT. Results show that student rated blended learningenvironments incorporating CLT highly, thus empirically validating the use of CLT in accounting education. Thearticle concludes with suggestions of how accounting educators can incorporate CLT into online accountinginstruction.

Item Type:	Article
Authors/Creators:	Sithole, STM
Keywords:	accounting, accounting education, asynchronous, blended learning, online
Journal or Publication Title:	Journal of Modern Accounting and Auditing
Publisher:	David Publishing Co., Inc.
ISSN:	1935-9683
DOI / ID Number:	https://doi.org/10.17265/1548-6583/2019.01.004
Copyright Information:	Copyright 2019 David Publishing Company. Licensed under Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) https://creativecommons.org/licenses/by-nc/4.0/
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