Enhancing students understanding of introductory accounting by integrating split-attention instructional material

Purpose - The purpose of this study is to investigate the effects of two instructional design formats on learning outcomes in introductory accounting. Design/methodology/approach - This study describes split-source instructional designs and uses an experiment administered to two groups of students enrolled in an undergraduate introductory accounting subject. The performance scores in recall and transfer test items are used to evaluate students’ learning outcomes. Findings - The study suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting. Practical implications - University instructors require evidence of teaching and learning activities that enhance student learning during the study of introductory accounting. This study shows that a redesign of accounting instructional material improves students’ performance and learning experience. Originality/value - This study addresses a gap in the literature by examining the use of integrated instructional materials as an alternative to the separate diagram and text when learning accounting. The study also explores the effect of reorganising learning material on students load by analysing the mental effort reported by students. Finally, the study contributes useful findings on reorganising accounting instructional material aimed at enhancing the understanding of introductory accounting.