Using pictorial mnemonics in the learning of tax: a cognitive load perspective

Abstract

The scope and complexity of the Australian taxation system (as with other tax regimes) is daunting for many accounting students. This paper documents the implementation of new practices that were initiated in an effort to address some of the challenges faced by undergraduate students studying taxation. Based on the principles of cognitive load theory, summaries of the lecture material became the focus of tutorials. These summaries provided the impetus for teaching staff to experiment with illustrations as a strategic means of delivery. Drawing diagrams and presenting them in the form of pictorial mnemonics proved to be effective tools in helping students understand and synthesize basic taxation concepts, thereby promoting effective deep learning. Both formal and informal feedback was overwhelmingly positive and affirming of this innovative approach to the subject. A selection of the pictorial mnemonics we designed is provided.

Keywords:

• feedback
• instructional design
• international students
• reflective practice
• student learning
• teaching practice

Acknowledgements

The authors are grateful to Tamara Smith for her drawing of Figures 2 and 3, to participants at the 17th ATTA Conference, Wellington, NZ, and to the anonymous reviewers for their helpful feedback, suggestions and support of this and an earlier version of this paper.

Notes

1 Attendance at lectures averaged 75% of all students enrolled in this subject compared with 36% in the previous year.