This study describes cognitive load theory and the effects of the degree of segmentation on academic performance and motivation. Undergraduate accounting students (n = 320) were randomly assigned to one of four groups to watch multimedia instructional videos on four topics of the accounting cycle. The control group watched each five to seven-minute video in its totality. The next three groups' videos were segmented into what were called low, medium, or high numbers of segments (degree of segmentation). Participants answered eight, content expert created and approved, subject specific assessment questions (four recall and four transfer) after watching each of the four topic videos. Participant motivation was measured by Keller's Instructional Materials Motivation Survey (IMMS). Results indicated that a high degree of segmentation in only the first instructional video (5:56 minutes) facilitated transfer but not recall. No differences were seen for the segmentation levels in the second, third, or fourth topic videos. No differences were found in motivation scores for any segmentation group. Future research studies could conduct a broader analysis of the effects of segmenting based upon the length of the total video. In addition to segmenting according to time length, the instructional material could also be segmented according to the intrinsic load of each segment. It is recommended that a high degree of segmentation be implemented with short instructional videos to promote transfer. Since the study found that there may be limitations to the effects of segmentation within longer instructional material, careful preparation and forethought should be considered when segmenting instruction. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]