Visualising accounting concepts: insights from Cognitive Load Theory for English as a Second Language students

Visualisations, in the form of Multimedia Digital Learning Objects (MDLOs), offer accounting educators potential efficiency in the creation of effective learning materials. Cognitive Load Theory (CLT) can guide instructional design by providing a theoretical framework to help the educator understand the mental processes involved in learning. Recognising the linguistic and cultural differences of international students for whom English is a Second Language (ESL) helps sensitise the educator to the additional cognitive demands that these students face. Visualisations offer a powerful way to increase the efficiency for ESL students' learning. This paper describes CLT and uses it as a theoretical model to ex-post evaluate the initial introduction of MDLOs, and then to inform and evaluate the modification of those MDLOs. This paper responds to Mostyn's (2012) call [Cognitive load theory: What it is, why it's important for accounting instruction and research. Issues in Accounting Education, 27(1), 227–245] for accounting educators to recognise the insights of CLT.