Abstract

This paper reports a teaching intervention based on cognitive load theory designed to improve postgraduate business students’ understanding of double-entry bookkeeping. In response to learning difficulties, a simplified scaffolded method of learning was introduced involving: simplifying accounting terminology drawing on familiar non-technical language; simplifying the process of remembering debit and credit conventions using one basic rule; and developing simple scenarios with minimal detail to enable students to grasp foundational principles prior to embarking on more realistic business scenarios. This study contributes to accounting education by demonstrating a scaffolded learning technique that significantly reduces cognitive load resulting in positive feedback from students who overwhelmingly reported improved understanding of key accounting concepts.

摘要

本文报告了一项基于认知负荷理论的教学干预措施，旨在提高商科学生对复式簿记的理解。针对学习困难，引入了一种简化的支架式学习方法，包括：利用熟悉的非技术语言简化会计术语；使用一项基本规则简化记住借记和贷记约定的过程；并以最少的细节开发简单的场景，使学生能够在开始更现实的业务场景之前掌握基本原理。