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


Sithole, STM, Effect of instructional design on learning the accounting equation in an introductory accounting course, Journal of Accounting and Taxation, 7, (8) Article 91C432955386. ISSN 2141-6664 (2015) [Refereed Article]


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Copyright 2015 The Author Licensed under Creative Commons Attribution 4.0 International (CC BY 4.0)

DOI: doi:10.5897/JAT2015.0192


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 studentsí performance and learning experience.

Item Details

Item Type:Refereed Article
Keywords:accounting, accounting education, graphs, learning, presentation formats, recall, split-attention, tables, teaching accounting, transfer
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Financial accounting
Objective Division:Education and Training
Objective Group:Teaching and curriculum
Objective Field:Pedagogy
UTAS Author:Sithole, STM (Dr Seedwell Sithole)
ID Code:123552
Year Published:2015
Deposited By:TSBE
Deposited On:2018-01-11
Last Modified:2018-01-19
Downloads:145 View Download Statistics

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