Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 197

Full Length Research Paper

Effect of instructional design on learning the accounting equation in an introductory accounting course

Seedwell Tanaka Muyako Sithole
  • Seedwell Tanaka Muyako Sithole
  • School of Accounting, Economics and Finance, University of Wollongong, Australia.
  • Google Scholar

  •  Received: 05 June 2015
  •  Accepted: 09 September 2015
  •  Published: 30 September 2015


The study examines the effect of two instructional design formats on performance scores in introductory accounting when learning the accounting equation. The conventional split-source instructional design and the integrated instructional design were used in an experiment administered to two groups of students. Sixty-four students enrolled in introductory accounting participated in the study. Results of performance scores in recall and transfer test items suggests that instructors can enhance students understanding of introductory accounting by integrating text and diagrams in introductory accounting. Instructors require evidence of teaching and learning activities that enhances students learning during the study of introductory accounting and the study shows that a redesign of accounting instructional material improves students’ performance and learning experience.


Key words: Accounting education, integrated, instructional format, introductory accounting, split-attention.