Applying an instructional learning efficiency model to determine the most efficient feedback for teaching introductory accounting

Abstract

Feedback is an important part of the learning process; however, prior research is inconclusive regarding the appropriate amount and type of feedback for effective schema. The present study examines the efficiency of rich and basic feedback in computer-based learning (CBL) materials used in an introductory accounting topic based on a student’s prior knowledge of accounting. In the context of cognitive load theory, the results showed that the rich feedback was significantly more useful for students with no prior knowledge, and that there was no significant difference between the rich and basic feedback for students with a prior knowledge. Key Words: Feedback, Computer-Based Learning (CBL), Cognitive Load Theory, Instructional efficiency.