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

Sithole, Seedwell T.M.

doi:10.5897/jat2015.0192

Cited by 4 publications

(5 citation statements)

References 21 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…To achieve this goal, cognitive load theory researchers attempt find designs that substitute productive for unproductive working memory load. For example, when learning new content, formats having a separate diagram and text hinder learning because they require a learner to search matching text with relevant sections of the diagram (Jarodzka, Janssen, Kirschner & Erkens, 2015;Sithole 2015b). Research has shown that searching and matching unnecessarily overloads the limited capacity of working-memory and does not contribute to the learning process (Sithole et al, 2016;Tindall-Ford, Agostinho, Bokosmaty, Paas & Chandler, 2015).…”

Section: Cognitive Load Theory and Hypotheses Developmentmentioning

confidence: 99%

The Effects of Presentation Formats on Understanding Financial Accounting: an Experimental Study

Sithole

2016

AABFJ

View full text Add to dashboard Cite

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.

show abstract

Section: Cognitive Load Theory and Hypotheses Developmentmentioning

confidence: 99%

The Effects of Presentation Formats on Understanding Financial Accounting: an Experimental Study

Sithole

2016

AABFJ

View full text Add to dashboard Cite

show abstract

“…A study conducted by Gallifa and Batalle (2010) revealed that several factors, including students, teachers, accreditation, curriculum design and standards, and administrative support, significantly impact the quality of higher education, particularly in the context of Sandwich courses. The Quality Learning Environment indicator is essential for worldwide discussions on the quality assurance of Sandwich Programmes in Higher Education Institutions (Nazeer, 2015;Sithole, 2015;Rolla, 2016).…”

Section: Introductionmentioning

confidence: 99%

Examining the Quality of Learning Environment of Sandwich Programmes in Ghana: A Case of Institute of Education

Opoku,

Boakye,

Dzirasah

et al. 2024

AJERNET

View full text Add to dashboard Cite

This paper reports on a study that examined the quality of the learning environment of sandwich programmes in Ghana. The study used a sequential explanatory mixed method design and focused on tutors and 400 students of the programme. The Total Quality Management Theory, Expectation Confirmation/Disconfirmation Theory, Context, Input, Process, and Product Evaluation Model underpined the study. A disproportional stratified selection method was used to select 1,000 students and 50 tutors from each of the four teaching centres. While a purposive sampling method was employed to select 12 students and eight tutors involved in sandwich programmes for follow-up interviews. The data were collected using a questionnaire and an interview guide. The quantitative data was analysed using means and standard deviation, while the qualitative data were subjected to thematic analysis. These findings revealed that the tutors show concern for the welfare of the students and offer chances for student-teacher contact. However, big class sizes limit how much faculty can customise the learning environment. Also, students were friendly, helpful, cooperative, and supported one another during activities. The study recommended that the management of the Institute of Education and centre coordinators make every effort to secure spacious classrooms to help reduce large class sizes and increase opportunities for student-teacher interactions, cohesiveness, and students' participation in the classroom. In addition, tutors should foster an atmosphere that invites student interaction and identify students' strengths and weaknesses.

show abstract

“…CLT-derived principles have improved learning outcomes [9,15,16]. Even though there is extensive empirical application of CLT principles in other disciplines, its use in accounting has been very limited.…”

Section: Accounting and Corporate Reporting -Today And Tomorrowmentioning

confidence: 99%

“…Providers of inancial statements have atempted to expose users to a variety of presentations and in various ways, including online, to the extent of inancial information overload. Information overload has widely been recognised to have adverse efects on decision quality [16]. To help overcome the information overload, users have to be exposed to alternative presentations, which have the potential to aid beter understanding and decisionmaking.…”

Section: Integrated Thinking Integrated Reporting and Integrated Prementioning

confidence: 99%

See 1 more Smart Citation

Graphical and Textual Presentations in Financial Reports

Sithole

2017

Accounting and Corporate Reporting - Today and Tomorrow

View full text Add to dashboard Cite

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 inancial 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 atention. 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-atention material. Using two instructional design formats, the split-atention format and the integrated format, irst-year accounting students were used as surrogates for inancial report user groups such as employees and shareholders. The presence of the split-atention efect in the inancial accounting material was established. Efective use of text and diagrams in integrated reporting helps integrated thinking and assists the interconnectedness of information. The indings suggest that redesigning inancial reports by integrating text and diagrams may make efective use of the available cognitive resources and possibly enhance investors and other stakeholders' decision-making process.

show abstract

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

Cited by 4 publications

References 21 publications

The Effects of Presentation Formats on Understanding Financial Accounting: an Experimental Study

The Effects of Presentation Formats on Understanding Financial Accounting: an Experimental Study

Examining the Quality of Learning Environment of Sandwich Programmes in Ghana: A Case of Institute of Education

Graphical and Textual Presentations in Financial Reports

Contact Info

Product

Resources

About