Accounting education: A cognitive load theory perspective

Seedwell Tanaka Muyako Sithole, Indra Abeysekera

Research output: Book/ReportBookpeer-review


This book provides a comprehensive and critical overview of learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load. The book discusses the cognitive load theory, which assumes that the task of mental integration increases the load on already limited working memory, and it does so to such an extent that learning may be severely impeded. The book also investigates how students could deal with cognitive overload when learning introductory accounting using three instructional design formats: the split-attention format, the integrated format, and the self-managed format.

Original languageEnglish
Place of PublicationLondon
PublisherTaylor and Francis AS
Number of pages138
ISBN (Electronic)9781351976305, 9781315268521
ISBN (Print)9781138286306
Publication statusPublished - 9 Jan 2017
Externally publishedYes


Dive into the research topics of 'Accounting education: A cognitive load theory perspective'. Together they form a unique fingerprint.

Cite this