Testing and self-management of cognitive load in accounting. A case example of Zimbabwe university students

Previous research using Cognitive Load Theory (CLT) has established the importance of integrating a diagram and the relevant text in instructional material. It is widely acknowledged that cognitive load theories play an important part in facilitating the structure of learning materials in physics, biology, mathematics, accounting, and other related disciplines. What has not been established is whether self-management of split attention (separated diagram and explanatory text) by learners has any effect on learning. In Zimbabwe learners have been exposed to a wide range of instructional format. However, the need to improve learning persists. The importance of students taking control of their cognition will be investigated using university accounting students from Zimbabwe. The techniques accounting students can use to manage their cognitive load using spilt attention learning material will be investigated. Analysis of the data using ANOVA which will involve computation of statistical measures to determine the differences between the groups selected.