Abstract
This study investigates whether reducing students’ Intrinsic Cognitive Loads (ICL) improves student performance in Managerial Accounting, a core introductory accounting course. The purpose of the study is not to compare accounting and non-accounting majors’ learning. The goal of the study is to determine whether overall student learning improves by only focusing on instructional material that is needed by non-accounting majors in the course. Intrinsic Cognitive Load refers to the innate level of difficulty associated with an instructional topic. Cognitive Load Theory (CLT) posits that high levels of ICL negatively affect learning. To date, empirical research supports this premise for novice students enrolled in introductory accounting courses. The present study reduces students’ ICL in Managerial Accounting by removing instructional material not deemed to be essential to non-accounting majors in an effort to improve overall student learning in the course. The course was presented in three modules, with three exams administered after each module to assess students’ learning. Instructional material was removed for the second and third modules only (the independent variable manipulations), since material covered in the first module is critical to all students’ success.
Recommended Citation
Wilson, Reginald; Jackson, Stephen; and Hatten, Amber
(2021)
"The Effects of Intrinsic Cognitive Load on Student Learning in Managerial Accounting,"
Journal of Business, Industry, and Economics: Vol. 26, Article 1.
Available at:
https://roar.una.edu/jobie/vol26/iss1/1