Seedwell Tanaka Muyako Sithole is Lecturer at the School of Business at the Western Sydney University, Australia. He holds a PhD in Accounting, and his areas of expertise lie in financial accounting, accounting education, and financial reporting and regulation. He lectures in accounting and finance at both the undergraduate and postgraduate levels.Indra Abeysekera is Professor in Accounting and Dean of DBA at the S. P. Jain School of Global Management in Sydney, Australia. He is a skilled and committed accounting academic and research leader with expertise in financial accounting. He has an outstanding track record in the accounting discipline, having published five peer-reviewed research books and more than 100 articles.

• List of figures List of tables Acknowledgments 1 Introduction 2 Elements of difficulty in introductory accounting 3 Human cognitive architecture 4 Cognitive load theory and instructional application 5 Self-management of cognitive load: background and research hypotheses 6 Experimental design and task description 7 Experiments and results 8 Implications of the findings, limitations, and suggestions for future research References Index