ABSTRACT
Chapter 1 discussed the need for the study. This chapter is designed to give readers who are unfamiliar with accounting some insight into the nature of material in the introductory accounting subject. This chapter acknowledges that there is vast research literature in accounting education journals, which is important once we recognize the need to improve student learning outcomes within the area of introductory accounting. In that context, more research focus on the design of introductory accounting instructional material is needed. A brief discussion of the diffi culty in introductory accounting with respect to design issues is presented in this chapter, followed by other, related instructional diffi culties. Finally, challenges for accounting learners and academics concerned to mediate split-attention and other diffi culties are presented.
