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.

Most financial accounting presentations consist of graphs and tables with subtle variations in the way that the associated text is presented. While alternative presentations of tables versus graphs have been widely researched, the impact of text proximity to a graph or table has received little attention. This study experimentally examines the effects of two instructional design formats on student's understanding of financial accounting. Graphical presentation effectiveness was operationalised as accuracy and mental effort in answering questions of different levels of complexity. Using financial accounting instructional material presented either as a graph and separate text or text embedded in the graph, participants responded to recall and transfer questions. The results of an experiment suggest a strong relation between presentation format and understanding of financial accounting. Accounting students understand an integrated graph more than a separate graph and text. We conclude that there is value accruing from close proximity of text to the graph, but suggest additional benefits may be reaped from presenting text and diagrams in an integrated form.

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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.

The study examines the effect of two instructional design formats on performance scores in introductory accounting when learning the accounting equation. The conventional split-source instructional design and the integrated instructional design were used in an experiment administered to two groups of students. Sixty-four students enrolled in introductory accounting participated in the study. Results of performance scores in recall and transfer test items suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting. Instructors require evidence of teaching and learning activities that enhances students learning during the study of introductory accounting and the study shows that a redesign of accounting instructional material improves students' performance and learning experience.