Cognitive load theory in accounting education

The purpose of this study is to analyze the postgraduate theses on the problems in teaching learning processes of accounting education in Turkey and internationally published articles on the theory of cognitive load in accounting educatin. The Universe of research consists of the theses in the database of the National Thesis Center, Semantic Scholar and Google Academic. In this research, qualitative research design was used and systematic literature analysis design was preferred and the data was subjected to content analysis. By analyzing the data taken from theses and internationally published articles the methods, findings about publication years of the studies, puplication types and the results of the studies have been identified. Puplication years of the studies that apply to the principles of cognitive load theory in accounting education to the problems in learning teaching process. As a result of systematic literature analysis, it was determined that the problems in accounting education learning and teaching process in Turkey were because of the complexity and abstractness of the subjects in general and inadequacy of materials. It was determined that the problems about the use of cognitive load theory principles in accounting education was resolved and permanent learning has taken place.