Purpose

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).

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

中文翻译：

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通过视觉表示学习会计

目的

本研究的目的是使用认知负荷理论 (CLT) 的理论视角，研究图表可视化技术与会计科目中句子学习上下文的有效性。

设计/方法/方法

本研究使用了四组学生；两组使用图解可视化学习材料完成一项任务，其中一组协作进行学习活动，另一组单独进行，而两个对照组则被给予没有图表的句子学习环境，一组协作进行学习活动，另一个单独。除了表现等级之外，还从参与者那里获得了认知负荷自我报告分数。

发现

这项研究的结果表明，支持学生协作工作的图表可视化技术。与句子学习者相比，作者发现在图表可视化环境中协作工作的学生的测试成绩显着提高。可视化环境中的学生比句子组中的学生获得更高的成绩。在脑力方面，可视化条件下的学生报告的认知负荷最低。

实际意义

作者得出结论，图解可视化学习技术可提高学生的表现成果，尤其是对于那些协作工作的人。CLT 有助于理解学习中涉及的心理过程。教学设计者在开发图表可视化材料时需要考虑 CLT，以使学生能够获得最佳的学习成果。

原创性/价值

本研究通过检查在学习会计时使用图表可视化材料作为文本替代品来解决文献中的空白。该研究通过分析学生的心理努力来探索可视化材料对学生认知负荷的影响。该研究提供了关于可视化的有用发现，作为使用 CLT 原则增强对会计理解的渠道。