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This study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the instructional design choice and the effect on the learning process.

Using graphical and textual presentations of an experiment with three instructional designs and 217 undergraduate students, this study empirically examines student understanding of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used to determine the instructional preference.

The findings of this comparative study show that Australian accounting students prefer graph and text designs aligned with a low power distance, (PD) while Zimbabwean students prefer graph and text designs associated with a high PD. Deep-rooted cultural values and modes of thinking need to be considered in the learning processes.

The sample used in this study came from first-year undergraduate students studying introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be generalisable to other universities, although similar patterns were found to be consistent with students’ cultural orientations. In addition, there may be other factors that motivate students’ learning and affect their performance, and those should therefore be considered.

The results suggest that students learning in different cultural contexts learn better with different instructional formats, requiring educators to consider different formats of instructional material.

This study is the first to offer accounting educators insights on one major dimension of cultural variation, using instructional material designed according to cognitive load theory principles in a cross-cultural context.

The purpose of this study is to investigate the effects of two instructional design formats on learning outcomes in introductory accounting.

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.

The study suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting.

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.

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.

The purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using the theoretical lens of cognitive load theory (CLT).

The present study used four groups of students; two groups completed a task using diagrammatic visualisation learning materials, with one of the groups undertaking their leaning activities collaboratively and another on an individual basis, whereas two comparison groups were given a sentential learning context without diagrams, with one group undertaking their leaning activities collaboratively and the other individually. In addition to performance grades, cognitive load self-report scores were also elicited from participants.

The findings of this study indicate support for diagrammatic visualisation techniques for students working collaboratively. Compared with sentential learners, the authors find significantly improved test performance for students who work collaboratively in a diagrammatic visualisation environment. Students in the visualisation environments obtained higher grades than those in the sentential group. In terms of mental effort, students in the visualisation conditions reported the lowest cognitive load.

The authors conclude that diagrammatic visualisation learning techniques enhance student performance outcomes, particularly for those who work collaboratively. CLT assists in the understanding of the mental processes involved in learning. Instructional designers need to consider CLT when developing diagrammatic visualisation material to enable students to obtain the best possible learning outcomes.

This study addresses a gap in the literature by examining the use of diagrammatic visualisation materials as an alternative to text when learning accounting. The study explores the effect of visualisation material on students’ cognitive load by analysing their mental effort. The study contributes useful findings on visualisation as a conduit to enhancing the understanding of accounting using CLT principles.