Exploring a conceptual link between self-regulated learning and cognitive load theory: a study of task difficulty and self-monitoring in an introductory accounting course

Self-regulated learning and cognitive load theory have provided the theoretical underpinning for a significant number of accounting education studies in the last 25 years. These two educational pillars are currently being reexamined to consider possible connections between the theories. As theorists explore potential bridges with eyes on a new research paradigm, conversation is redirected to implications for the accounting classroom. The introductory accounting course may provide a rich context for exploring the intersection of the two theories. This course is often characterized by novice learners who must face difficult, complex content but often lack self-monitoring skills. A study was conducted in an introductory accounting course to investigate whether an instructional tool designed to reduce the difficulty of a complex accounting task could also provide the diagnostic cues learners need for self-monitoring. The results of this study support the notion that these two theories may intersect in a meaningful way. This exploratory study holds significant potential for improving accounting instruction and provides fertile ground for future accounting education research.