Seedwell T.M. Sithole | University of Tasmania (original) (raw)

Papers by Seedwell T.M. Sithole

Research paper thumbnail of Information Technology Knowledge and Skills Accounting Graduates Need

International Journal of Business and Social Science, 2015

Technological changes and their associated impacts on businesses have necessitated a discussion o... more Technological changes and their associated impacts on businesses have necessitated a discussion on the contents of the undergraduate accounting degree curriculums. As a result of these changes various studies have suggested a wide range of changes to align the curriculums with the needs of the employers. This research investigates accounting graduates IT skills and knowledge relevant to their roles in providing competent and professional services. Data was obtained from employers on 10 IT skills and knowledge areas applicable to accounting graduates. Results of the survey research suggest that students are better trained in wordprocessing and knowledge of communications software skills, yet employers expect entry level accounting graduates to possess accounting packages knowledge and spreadsheet competencies. The results provide useful information for academics and administrators that are making changes to their curricula.

Research paper thumbnail of Chapter 13 Graphical and Textual Presentations in Financial Reports

The use of separate graphs and texts to disclose information is a frequent occurrence in corporat... more The use of separate graphs and texts to disclose information is a frequent occurrence in corporate annual reports. Multiple sources of information does not enhance understanding of users of financial statements. This chapter compares spatially separated text and graphs with integrated presentations that aim at bringing text and graphs as close as 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 be mentally integrated by users. An experiment using separate text and diagrams is then presented to demonstrate how participants can deal with cognitive overload when reading split-attention material. Using two instructional design formats, the split-attention format and the integrated format, first-year accounting students were used as surrogates for financial report user groups such as employees and shareholders. The presence of the split-attention effect in the financia...

Research paper thumbnail of Benefits of guided self-management of attention on learning accounting

Journal of Educational Psychology, 2017

This research investigated the effects of 3 instructional design formats on learning introductory... more 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. Keywords: accounting, cognitive load...

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Effect of instructional design on learning the accounting equation in an introductory accounting course

Journal of Accounting and Taxation, Sep 30, 2015

Research paper thumbnail of Benefits of guided self-management of attention on learning accounting

Journal of Educational Psychology, 2017

This research investigated the effects of 3 instructional design formats on learning introductory... more 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. Keywords: accounting, cognitive load theory, learning, guided self-management, split-attention

Research paper thumbnail of Comparing accounting students’ instructional preferences: Australia and Zimbabwe

Journal of International Education in Business

Research paper thumbnail of Accounting Education: A Cognitive Theory Load Theory Perspective

Research paper thumbnail of Application of Cognitive Load Theory in Accounting Education

International Journal of Accounting and Financial Reporting, 2018

The field of accounting education has recently adopted cognitive load theory (CLT), which origina... more The field of accounting education has recently adopted cognitive load theory (CLT), which originated in educational psychology. There are several empirical studies inspired by CLT which have demonstrated the practical implications of this theory. Although some articles have addressed the relationship of CLT and accounting education, none have considered the integration of the design principles and provide practical guidelines accounting educators may follow. Three techniques are described, by which educators may do so: (a) minimising instructional procedures that splits the attention of students, (b) tailoring instruction to levels of accounting students' expertise, and (c) minimising problem-solving exercises and utilising more worked examples. A detailed examination of these 3 techniques indicates that they assist students‟ understanding of accounting. These techniques are not applicable to all accounting learners but are more appropriate to accounting students learning a spec...

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

Accounting Education

This paper investigates the effects of two instructional strategies on accounting students’ perfo... more 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.

Research paper thumbnail of The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS for SMEs) in Swaziland

Journal of Modern Accounting and Auditing, Aug 28, 2015

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Enhancing blended learning materials using cognitive load theory

Journal of Modern Accounting and Auditing, 2019

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

Research paper thumbnail of Learning accounting through visual representations

Accounting Research Journal, 2021

Purpose-The purpose of this study is to investigate the effectiveness of diagrammatic visualisati... more Purpose-The purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using the theoretical lens of cognitive load theory (CLT). Design/methodology/approach-The present study used four groups of students; two groups completed a task using diagrammatic visualisation learning materials, with one of the groups undertaking their leaning activities collaboratively and another on an individual basis, whereas two comparison groups were given a sentential learning context without diagrams, with one group undertaking their leaning activities collaboratively and the other individually. In addition to performance grades, cognitive load selfreport scores were also elicited from participants. Findings-The findings of this study indicate support for diagrammatic visualisation techniques for students working collaboratively. Compared with sentential learners, the authors find significantly improved test performance for students who work collaboratively in a diagrammatic visualisation environment. Students in the visualisation environments obtained higher grades than those in the sentential group. In terms of mental effort, students in the visualisation conditions reported the lowest cognitive load. Practical implications-The authors conclude that diagrammatic visualisation learning techniques enhance student performance outcomes, particularly for those who work collaboratively. CLT assists in the understanding of the mental processes involved in learning. Instructional designers need to consider CLT when developing diagrammatic visualisation material to enable students to obtain the best possible learning outcomes. Originality/value-This study addresses a gap in the literature by examining the use of diagrammatic visualisation materials as an alternative to text when learning accounting. The study explores the effect of visualisation material on students' cognitive load by analysing their mental effort. The study contributes useful findings on visualisation as a conduit to enhancing the understanding of accounting using CLT principles.

Research paper thumbnail of Graphical and Textual Presentations in Financial Reports

InTech, 2017

The use of separate graphs and texts to disclose information is a frequent occurrence in corporat... more The use of separate graphs and texts to disclose information is a frequent occurrence in corporate annual reports. Surprisingly, research shows that multiple sources of information do not enhance understanding of users of financial statements for decision making purposes. This study compares spatially separated text and graphs with integrated presentation that aim at bringing text and graphs as close as possible to each other. The chapter begins by illustrating the concept of split-attention and how cognitive load arises when disparate sources of accounting information need to be mentally integrated by users. Spatially separated text and diagrams is also discussed in the context of integrated reporting which promotes the integrated thinking concept. An experiment using separate text and diagrams is then presented to demonstrate how participants can deal with cognitive overload when reading split-attention material. Using two instructional design formats, the split-attention format and the integrated format, first year accounting students were used as surrogates for financial report user groups such as employees and shareholders. Although the use of surrogates may present a limitation to generalisability, the presence of the split-attention effect in the financial accounting material was established. Effective use of text and diagrams in integrated reporting helps integrated thinking and assists the interconnections of information. The findings suggest that redesigning financial reports by integrating text and diagrams may make effective use of the available cognitive resources and possibly enhance investors and other stakeholders’ decision making process.

Keywords: accounting, cognitive load theory, financial reports, graph, split-attention

Research paper thumbnail of Bank Failures in Zimbabwe Lessons from the 2003-2004 Bank-wide

UNISWA Research Journal , 2009

The question of bank failures using econometric models has been widely researched worldwide but n... more The question of bank failures using econometric models has been widely researched worldwide but not in Zimbabwe. This paper builds and applies the logit and survival time models to establish the factors that caused banks to fail in Zimbabwe after the December 2003 monetary policy statement. Overall results show that bank-specific, macroeconomic and political factors have all contributed immensely to the collapse of the economy’s banks. Surprisingly, events that happened prior to the monetary policy statement are still in existence, thus policy makers can use the models herein to develop early warning systems
and setting screening conditions for bank license applications.

Research paper thumbnail of Application of Cognitive Load Theory in Accounting Education

International Journal of Accounting and Financial Reporting, 2018

The field of accounting education has recently adopted cognitive load theory (CLT), which origina... more The field of accounting education has recently adopted cognitive load theory (CLT), which originated in educational psychology. There are several empirical studies inspired by CLT which have demonstrated the practical implications of this theory. Although some articles have addressed the relationship of CLT and accounting education, none have considered the integration of the design principles and provide practical guidelines accounting educators may follow. Three techniques are described, by which educators may do so: (a) minimising instructional procedures that splits the attention of students, (b) tailoring instruction to levels of accounting students' expertise, and (c) minimising problem-solving exercises and utilising more worked examples. A detailed examination of these 3 techniques indicates that they assist students‟ understanding of accounting. These techniques are not applicable to all accounting learners but are more appropriate to accounting students learning a specific topic for the first time than to expert learners (e.g., final year students who have been introduced to the accounting topic). All 3 guidelines are based on the importance CLT places on the human cognitive architecture, particularly our knowledge of working and long-term memory, schema construction and automation, and the different types of cognitive load affecting the students to absorb and retain information.

Keywords: Accounting, Cognitive load theory, Education, Guidelines, Instruction

Research paper thumbnail of Enhancing blended learning materials using cognitive load theory

Journal of Modern Accounting and Auditing, 2019

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

Keywords: accounting, accounting education, asynchronous, blended learning, online

Research paper thumbnail of Quality in accounting graduates employer expectations of the graduate skills in the bachelor of accounting degree

European Scientific Journal, 2015

This study investigated the accounting knowledge and skills desired by employers and their level ... more This study investigated the accounting knowledge and skills desired
by employers and their level of satisfaction with skills demonstrated by entry level accounting graduates. Results of survey research involving thirty-five accounting employers indicate that computing techniques, written communication, and reporting skills are required by employers. In contrast, employers perceive accounting graduates to be highly skilled in
measurement skills, reporting skills, and research skills. Furthermore, as far as technological skills are concerned, employers indicated that the students are better trained in word-processing and knowledge of communications software skills, yet employers expect more knowledge of accounting packages and spreadsheet competencies for entry level graduates. The results provide useful information for academics and administrators that are making changes to their curricula.

Keywords: employer expectations, graduate skills, technological skills,
accounting education

Research paper thumbnail of Information Technology Knowledge and Skills Accounting Graduates Need

International Journal of Business and Social Science, 2015

Technological changes and their associated impacts on businesses have necessitated a discussion o... more Technological changes and their associated impacts on businesses have necessitated a discussion on the contents of the undergraduate accounting degree curriculums. As a result of these changes various studies have suggested a wide range of changes to align the curriculums with the needs of the employers. This research investigates accounting graduates IT skills and knowledge relevant to their roles in providing competent and professional services. Data was obtained from employers on 10 IT skills and knowledge areas applicable to accounting graduates. Results of the survey research suggest that students are better trained in wordprocessing and knowledge of communications software skills, yet employers expect entry level accounting graduates to possess accounting packages knowledge and spreadsheet competencies. The results provide useful information for academics and administrators that are making changes to their curricula.

Research paper thumbnail of Chapter 13 Graphical and Textual Presentations in Financial Reports

The use of separate graphs and texts to disclose information is a frequent occurrence in corporat... more The use of separate graphs and texts to disclose information is a frequent occurrence in corporate annual reports. Multiple sources of information does not enhance understanding of users of financial statements. This chapter compares spatially separated text and graphs with integrated presentations that aim at bringing text and graphs as close as 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 be mentally integrated by users. An experiment using separate text and diagrams is then presented to demonstrate how participants can deal with cognitive overload when reading split-attention material. Using two instructional design formats, the split-attention format and the integrated format, first-year accounting students were used as surrogates for financial report user groups such as employees and shareholders. The presence of the split-attention effect in the financia...

Research paper thumbnail of Benefits of guided self-management of attention on learning accounting

Journal of Educational Psychology, 2017

This research investigated the effects of 3 instructional design formats on learning introductory... more 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. Keywords: accounting, cognitive load...

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Effect of instructional design on learning the accounting equation in an introductory accounting course

Journal of Accounting and Taxation, Sep 30, 2015

Research paper thumbnail of Benefits of guided self-management of attention on learning accounting

Journal of Educational Psychology, 2017

This research investigated the effects of 3 instructional design formats on learning introductory... more 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. Keywords: accounting, cognitive load theory, learning, guided self-management, split-attention

Research paper thumbnail of Comparing accounting students’ instructional preferences: Australia and Zimbabwe

Journal of International Education in Business

Research paper thumbnail of Accounting Education: A Cognitive Theory Load Theory Perspective

Research paper thumbnail of Application of Cognitive Load Theory in Accounting Education

International Journal of Accounting and Financial Reporting, 2018

The field of accounting education has recently adopted cognitive load theory (CLT), which origina... more The field of accounting education has recently adopted cognitive load theory (CLT), which originated in educational psychology. There are several empirical studies inspired by CLT which have demonstrated the practical implications of this theory. Although some articles have addressed the relationship of CLT and accounting education, none have considered the integration of the design principles and provide practical guidelines accounting educators may follow. Three techniques are described, by which educators may do so: (a) minimising instructional procedures that splits the attention of students, (b) tailoring instruction to levels of accounting students' expertise, and (c) minimising problem-solving exercises and utilising more worked examples. A detailed examination of these 3 techniques indicates that they assist students‟ understanding of accounting. These techniques are not applicable to all accounting learners but are more appropriate to accounting students learning a spec...

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

Accounting Education

This paper investigates the effects of two instructional strategies on accounting students’ perfo... more 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.

Research paper thumbnail of The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS for SMEs) in Swaziland

Journal of Modern Accounting and Auditing, Aug 28, 2015

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Research paper thumbnail of Enhancing blended learning materials using cognitive load theory

Journal of Modern Accounting and Auditing, 2019

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

Research paper thumbnail of Learning accounting through visual representations

Accounting Research Journal, 2021

Purpose-The purpose of this study is to investigate the effectiveness of diagrammatic visualisati... more Purpose-The purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using the theoretical lens of cognitive load theory (CLT). Design/methodology/approach-The present study used four groups of students; two groups completed a task using diagrammatic visualisation learning materials, with one of the groups undertaking their leaning activities collaboratively and another on an individual basis, whereas two comparison groups were given a sentential learning context without diagrams, with one group undertaking their leaning activities collaboratively and the other individually. In addition to performance grades, cognitive load selfreport scores were also elicited from participants. Findings-The findings of this study indicate support for diagrammatic visualisation techniques for students working collaboratively. Compared with sentential learners, the authors find significantly improved test performance for students who work collaboratively in a diagrammatic visualisation environment. Students in the visualisation environments obtained higher grades than those in the sentential group. In terms of mental effort, students in the visualisation conditions reported the lowest cognitive load. Practical implications-The authors conclude that diagrammatic visualisation learning techniques enhance student performance outcomes, particularly for those who work collaboratively. CLT assists in the understanding of the mental processes involved in learning. Instructional designers need to consider CLT when developing diagrammatic visualisation material to enable students to obtain the best possible learning outcomes. Originality/value-This study addresses a gap in the literature by examining the use of diagrammatic visualisation materials as an alternative to text when learning accounting. The study explores the effect of visualisation material on students' cognitive load by analysing their mental effort. The study contributes useful findings on visualisation as a conduit to enhancing the understanding of accounting using CLT principles.

Research paper thumbnail of Graphical and Textual Presentations in Financial Reports

InTech, 2017

The use of separate graphs and texts to disclose information is a frequent occurrence in corporat... more The use of separate graphs and texts to disclose information is a frequent occurrence in corporate annual reports. Surprisingly, research shows that multiple sources of information do not enhance understanding of users of financial statements for decision making purposes. This study compares spatially separated text and graphs with integrated presentation that aim at bringing text and graphs as close as possible to each other. The chapter begins by illustrating the concept of split-attention and how cognitive load arises when disparate sources of accounting information need to be mentally integrated by users. Spatially separated text and diagrams is also discussed in the context of integrated reporting which promotes the integrated thinking concept. An experiment using separate text and diagrams is then presented to demonstrate how participants can deal with cognitive overload when reading split-attention material. Using two instructional design formats, the split-attention format and the integrated format, first year accounting students were used as surrogates for financial report user groups such as employees and shareholders. Although the use of surrogates may present a limitation to generalisability, the presence of the split-attention effect in the financial accounting material was established. Effective use of text and diagrams in integrated reporting helps integrated thinking and assists the interconnections of information. The findings suggest that redesigning financial reports by integrating text and diagrams may make effective use of the available cognitive resources and possibly enhance investors and other stakeholders’ decision making process.

Keywords: accounting, cognitive load theory, financial reports, graph, split-attention

Research paper thumbnail of Bank Failures in Zimbabwe Lessons from the 2003-2004 Bank-wide

UNISWA Research Journal , 2009

The question of bank failures using econometric models has been widely researched worldwide but n... more The question of bank failures using econometric models has been widely researched worldwide but not in Zimbabwe. This paper builds and applies the logit and survival time models to establish the factors that caused banks to fail in Zimbabwe after the December 2003 monetary policy statement. Overall results show that bank-specific, macroeconomic and political factors have all contributed immensely to the collapse of the economy’s banks. Surprisingly, events that happened prior to the monetary policy statement are still in existence, thus policy makers can use the models herein to develop early warning systems
and setting screening conditions for bank license applications.

Research paper thumbnail of Application of Cognitive Load Theory in Accounting Education

International Journal of Accounting and Financial Reporting, 2018

The field of accounting education has recently adopted cognitive load theory (CLT), which origina... more The field of accounting education has recently adopted cognitive load theory (CLT), which originated in educational psychology. There are several empirical studies inspired by CLT which have demonstrated the practical implications of this theory. Although some articles have addressed the relationship of CLT and accounting education, none have considered the integration of the design principles and provide practical guidelines accounting educators may follow. Three techniques are described, by which educators may do so: (a) minimising instructional procedures that splits the attention of students, (b) tailoring instruction to levels of accounting students' expertise, and (c) minimising problem-solving exercises and utilising more worked examples. A detailed examination of these 3 techniques indicates that they assist students‟ understanding of accounting. These techniques are not applicable to all accounting learners but are more appropriate to accounting students learning a specific topic for the first time than to expert learners (e.g., final year students who have been introduced to the accounting topic). All 3 guidelines are based on the importance CLT places on the human cognitive architecture, particularly our knowledge of working and long-term memory, schema construction and automation, and the different types of cognitive load affecting the students to absorb and retain information.

Keywords: Accounting, Cognitive load theory, Education, Guidelines, Instruction

Research paper thumbnail of Enhancing blended learning materials using cognitive load theory

Journal of Modern Accounting and Auditing, 2019

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

Keywords: accounting, accounting education, asynchronous, blended learning, online

Research paper thumbnail of Quality in accounting graduates employer expectations of the graduate skills in the bachelor of accounting degree

European Scientific Journal, 2015

This study investigated the accounting knowledge and skills desired by employers and their level ... more This study investigated the accounting knowledge and skills desired
by employers and their level of satisfaction with skills demonstrated by entry level accounting graduates. Results of survey research involving thirty-five accounting employers indicate that computing techniques, written communication, and reporting skills are required by employers. In contrast, employers perceive accounting graduates to be highly skilled in
measurement skills, reporting skills, and research skills. Furthermore, as far as technological skills are concerned, employers indicated that the students are better trained in word-processing and knowledge of communications software skills, yet employers expect more knowledge of accounting packages and spreadsheet competencies for entry level graduates. The results provide useful information for academics and administrators that are making changes to their curricula.

Keywords: employer expectations, graduate skills, technological skills,
accounting education