When language becomes load: English medium instruction and cognitive demands in multilingual accounting classrooms

English medium instruction (EMI) is increasingly common in higher education. However, in Africa, where English is not the first language for most of the population, EMI presents unique challenges, particularly in multilingual accounting classrooms where cognitive load can be intensified. This study examines the influence of EMI on the cognitive demands of learning and teaching accounting in multilingual classrooms in both rural and urban contexts. Guided by cognitive load theory as an interpretive framework, this study draws on qualitative data from questionnaires and interviews with educators in rural South Africa and urban Namibia. Findings reveal that limited English proficiency increased intrinsic cognitive load when students engaged with complex accounting content. Linguistic diversity further exacerbated extraneous load, especially in rural settings where multiple local languages intersected. While both rural and urban educators used English as a unifying instructional medium, their strategies differed. Rural educators frequently employed code-switching, while urban educators focused on adapting materials and leveraging institutional infrastructure. The study underscores the need for institutional support and inclusive curriculum design to help educators manage students’ cognitive load in linguistically diverse EMI accounting classrooms.