Integrating conceptual and computational managerial accounting topics for student success

Abstract

The authors introduce conceptual clarity in managerial accounting instruction by defining a uniform framework to help students visualize and connect the managerial accounting topics. A straightforward computational approach called the bridge allows students to move through the course, leveraging on prior learning, utilizing one method, one formula, and one graph for core concepts. Cognitive load theory supports this approach for reducing extraneous cognitive load and focusing working memory on germane schema acquisition and subsequent application. The combined impact of conceptual clarity and computational efficiency are the pathways to learning effectiveness, improved outcomes, and long-term retention throughout the business student’s career.

Keywords:

• Cognitive load theory
• instructional design
• managerial accounting
• the bridge method
• uniform framework