Enhancing blended learning materials using cognitive load theory

Online units of study are now an integral part of accounting education programs. Educators are increasingly becoming responsible for developing and teaching asynchronous online units, which can be challenging. This paper describes the transition of a blended working in professions unit by enhancing the blended materials using cognitive load theory (CLT) at an Australian university. Blended learning significantly reduces face-to-face instruction by integrating online learning experiences. To assess the perceptions of learners on enhanced blended learning materials, survey data were collected and student perception ratings were compared in blended learning environments incorporating CLT concepts and without CLT. Results show that student rated blended learning environments incorporating CLT highly, thus empirically validating the use of CLT in accounting education. The article concludes with suggestions of how accounting educators can incorporate CLT into online accounting instruction.