Seedwell T.M. Sithole

Benefits of Guided Self-Management of Attention on Learning Accounting.

This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an integrated format on a recall test and a transfer test. In the guided self-management condition students were instructed to reorganize text and diagrams to reduce the need to search the solution steps within the text and match them with corresponding parts of the diagram, thereby freeing cognitive resources for learning. The results of an experiment conducted with 123 undergraduate university students confirmed the hypothesis by consistently demonstrating that students in the guided self-managed condition outperformed students in the integrated and split-attention conditions on the recall and transfer tests.

Graphical and Textual Presentations in Financial Reports

The use of separate graphs and texts to disclose information is a frequent occurrencein corporate annual reports. Multiple sources of information does not enhance understandingof users of financial statements. This chapter compares spatially separated textand graphs with integrated presentations that aim at bringing text and graphs as closeas possible to each other. The chapter begins by illustrating the concept of split attention.Cognitive load arises when disparate sources of accounting information need to bementally integrated by users. An experiment using separate text and diagrams is thenpresented to demonstrate how participants can deal with cognitive overload when readingsplit-attention material. Using two instructional design formats, the split-attentionformat and the integrated format, first-year accounting students were used as surrogatesfor financial report user groups such as employees and shareholders. The presence ofthe split-attention effect in the financial accounting material was established. Effectiveuse of text and diagrams in integrated reporting helps integrated thinking and assiststhe interconnectedness of information. The findings suggest that redesigning financialreports by integrating text and diagrams may make effective use of the available cognitiveresources and possibly enhance investors and other stakeholders’ decision-makingprocess.

Enhancing students understanding of introductory accounting by integrating split-attention instructional material

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

Instructional strategies and students’ performance in accounting: an evaluation of those strategies and the role of gender

ABSTRACT This paper investigates the effects of two instructional strategies on accounting students’ performance and the gender differences within the strategies. In an experiment, undergraduate students at an Australian university were randomly assigned to either the self-managed or split-attention condition. Participants were required to self-manage graphical and textual presentations in introductory accounting as an alternative to learning by studying instructor-managed materials. Students in the self-managed group were guided on how to integrate spatially separated text and diagrammatic information by moving text as close as possible to associated parts of a diagram. Results indicated significant differences between the two presentation formats. In addition, significant interactions between gender and presentation format were found. Follow-up analysis showed that females benefited by using self-management techniques than males. The gender differences have implications for instructional design, both in the manner in which the text and graphs are structured and in the way information is presented.