Using cognitive load theory compliant instructional resources to enhance learning

In Australia, coursework satisfaction has been regularly highlighted by the national Graduate Outcomes Survey (GOS) as a critical area that requires improvement. An innovative approach to presenting instructional materials that has proved successful is the delivery of text, diagrams and other presentations in an integrated format. There has been little attention given to examining whether cognitive load theory is a useful conceptual framework to reference when designing and presenting accounting unit information on a learning management system and in tutorial discussions. We briefly describe cognitive load theory, its grounding in human cognitive architecture, and the evidence supporting it. The paper then reports the results of an investigation carried out at an Australian university, using a questionnaire, into students' perceptions of a newly designed instructional resources and tutorial presentations. The findings reveal that students are very positive about the introduction of integrated instructional materials.