A cognitive load theory perspective on visual sustainability frameworks in sustainability accounting education
Katherine Christ, Roger Burritt, Stefan SchalteggerPurpose
This conceptual paper aims to examine how the visual design of sustainability frameworks can be used to reduce the cognitive load of students of sustainability accounting, there being potential benefits towards shaping the development of critical thinking, reflective judgement and problem solving.
Design/methodology/approach
Drawing on cognitive load theory, the paper analyses how visual representations of diverse sustainability frameworks can influence learners’ ability to interpret corporate sustainability approaches and reflect on their implications for sustainability accounting. The paper conceptualises these visuals as cognitive tools that structure how learners navigate complexity, recognise interdependencies, and form long term mental models.
Findings
The analysis identifies cognitive conditions where visual sustainability frameworks can enhance and where they can limit student understanding of complex sustainability concepts, and facilitate deeper understanding of their implications for sustainability accounting practice.
Originality/value
This paper explores the educational value of visual sustainability frameworks in sustainability accounting education and offers a new conceptual contribution by interpreting them through the lens of cognitive load theory. It presents a novel theoretical account of how visualisation can mediate learning by influencing intrinsic, extraneous and germane cognitive load. The paper indicates how visual frameworks can support schema construction and conceptual clarity while highlighting the risks that arise when visual design constrains or distorts understanding.