Demonstration Workshop as a Tool for Overcoming Cognitive Overload in Teaching Accounting IT Disciplines

The traditional university lecture, historically based on monological transmission of knowledge, is facing a deep methodological crisis in the context of teaching accounting IT disciplines. The aim of the article is the theoretical justification and didactic conceptualization of the integrated format of a lecture class – a demonstration workshop as a tool for overcoming the traditional gap between the theoretical and methodical basis of accounting and its instrumental implementation in the digital environment. The research methodology is based on a systematic approach to the analysis of didactic models in higher education in the conditions of digital transformation of the economy. To substantiate the results, the author also used modeling, the interdisciplinary analogy method, methods of cognitive analysis, theoretical generalization, and abstraction. The results of the study indicate that the traditional division of classes into theoretical and laboratory classes leads to excessive extraneous cognitive load on higher education students and reduces the effectiveness of the formation of professional competencies. In the context of the typification of lecture classes, the author proposes a new classification feature – the degree of synchronization of the theoretical construct and demonstration practice, according to which she distinguishes asynchronous, weakly synchronized, and highly synchronized lectures (workshops). The architecture of the demonstration workshop includes pre-briefing, live simulation, guided practice, and debriefing. Special attention is paid to the psychological aspects of overcoming expert blindness by deautomating the teacher’s actions. The study shows that high learning synchronicity contributes to the emergence of interpersonal physiological synchrony in the study group, a marker of high involvement and quality of collaboration. The practical implementation of demonstration workshops ensures increased operational efficiency for future accounting and taxation specialists, rapid adaptation to ERP system interfaces, and a deep understanding of the connection between the methodological logic of accounting and the digital outcome. Higher education institutions can use the study’s results to reconceptualize curricula and training programs for economic specialists.