THE IMPACT OF COGNITIVE LOAD THEORY AND MULTIMEDIA LEARNING PRINCIPLES UPON THE LEARNING EXPERIENCE OF UNDERGRADUATE ACCOUNTING AND FINANCE STUDENTS

Abstract

This study examines the development (through focus groups) and evaluation on learning outcome (though cluster/regression analysis of online access and related data) of a blended learning instructional design provided for second year undergraduates in a part of their Financial Reporting module at a two UK Universities. The resources, provided via the University's Virtual Learning Environment (Blackboard), include short interactive screencast videos which complement the traditional lecture. Individualisation of learning is a key aspect to the design, which is based upon the Four Component Instructional Design Model, which is in turn grounded in Cognitive Load Theory and Multimedia Learning Principles. The provision offers the student autonomy to learn at their own speed, according to their own prior learning experiences. The instructional design is based upon the completion of task sets, increasing in complexity, with supportive and procedural information videos available to assist students in completing each task. The online provision promotes self-explanation through in-video quizzes and Blackboard tests and frees up lecture time for active learning sessions incorporating flipped learning techniques. A significant challenge of the flipped lecture is the attendance in active learning sessions of unprepared students, who have not watched videos or completed pre-lecture activities. Cluster analysis of patterns in student behaviour indicative of adopted learning strategies, identifies consistent link across two cohorts between timely engagement with the learning material and performance in the final exam, adjusting for prior knowledge. Advice on the design of online videos is presented, based on the literature and feedback from focus groups of students on the course, and suggestions provided to reduce the risk of unprepared students attending active (flipped) learning sessions. A case is made for adopting peer instruction. A scoping of the accounting education literature suggests this study to be the first instructional design within accounting education based upon the Four Component Instructional Design (4C/ID) model. This follows the call from Mostyn (2012) for application of Cognitive Load Theory (CLT) to "strengthen accounting research designs by utilizing applicable CLT research results" (p 243).

Date of Award	6 Jan 2023
Original language	English
Awarding Institution	The University of Manchester
Supervisor	Pauline Prevett (Supervisor) & Graeme Hutcheson (Supervisor)