Accounting students are under-performing at learning foundational principles from traditional instructional pedagogy. The purpose of this quasi-experimental quantitative study is to provide a better scholarly understanding of the effectiveness of cognitive load theory as applied to the accounting classroom by examining the relationship between the…

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…