The four-component instructional design: managing cognitive load in UG accounting and finance education

Despite the rapid growth of blended delivery, there remains limited empirical guidance on how Cognitive Load Theory (CLT) and multimedia learning principles can inform the design of pre-lecture online resources for cognitively demanding accounting topics. This study reports the design and evaluation of a Four-Component Instructional Design (4C/ID) intervention for a cognitively demanding undergraduate financial reporting topic: consolidated financial statements. The intervention comprised sequenced whole-task practice (increasing complexity, fading scaffolds) supported by short screencast videos providing supportive information (‘PreViews’) and procedural information (‘ReViews’) available on call during task execution. Using one cohort at a UK university, Virtual Learning Environment (VLE) activity logs were analysed to identify engagement profiles via Ward’s hierarchical cluster analysis, and regression analysis tested whether these profiles were associated with performance on the relevant examination component. Students whose engagement aligned with the intended 4C/ID pathway, combining supportive preparation, whole-task practice and procedural guidance, tended to achieve higher performance than minimal/non-engagers. Later, revision-focused, engagement showed a weaker relationship with performance. The study contributes a worked example of operationalising 4C/ID in accounting education and learning-analytics evidence that the timing and balance of engagement with pre-lecture resources matters for learning outcomes.