Visualising accounting concepts: insights from Cognitive Load Theory for English as a Second Language students

Monte Wynder

Accounting Education, 2018, vol. 27, issue 6, 590-612

Abstract: Visualisations, in the form of Multimedia Digital Learning Objects (MDLOs), offer accounting educators potential efficiency in the creation of effective learning materials. Cognitive Load Theory (CLT) can guide instructional design by providing a theoretical framework to help the educator understand the mental processes involved in learning. Recognising the linguistic and cultural differences of international students for whom English is a Second Language (ESL) helps sensitise the educator to the additional cognitive demands that these students face. Visualisations offer a powerful way to increase the efficiency for ESL students’ learning. This paper describes CLT and uses it as a theoretical model to ex-post evaluate the initial introduction of MDLOs, and then to inform and evaluate the modification of those MDLOs. This paper responds to Mostyn’s (2012) call [Cognitive load theory: What it is, why it's important for accounting instruction and research. Issues in Accounting Education, 27(1), 227–245] for accounting educators to recognise the insights of CLT.

Date: 2018
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DOI: 10.1080/09639284.2017.1361847

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