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ERIC Number: EJ1030990
Record Type: Journal
Publication Date: 2014
Pages: 15
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0729-4360
EISSN: N/A
Using Pictorial Mnemonics in the Learning of Tax: A Cognitive Load Perspective
Smith, Bernadette; Shimeld, Sonia
Higher Education Research and Development, v33 n3 p565-579 2014
The scope and complexity of the Australian taxation system (as with other tax regimes) is daunting for many accounting students. This paper documents the implementation of new practices that were initiated in an effort to address some of the challenges faced by undergraduate students studying taxation. Based on the principles of cognitive load theory, summaries of the lecture material became the focus of tutorials. These summaries provided the impetus for teaching staff to experiment with illustrations as a strategic means of delivery. Drawing diagrams and presenting them in the form of pictorial mnemonics proved to be effective tools in helping students understand and synthesize basic taxation concepts, thereby promoting effective deep learning. Both formal and informal feedback was overwhelmingly positive and affirming of this innovative approach to the subject. A selection of the pictorial mnemonics we designed is provided.
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia
Grant or Contract Numbers: N/A