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Virtual reality simulation for teaching and learning chapter in the Handbook of Big Data and Analytics in Accounting and Auditing

Terry Filer, Marc Holmes

Virtual reality simulation for teaching and learning

Swansea University Authors: Terry Filer , Marc Holmes

Abstract

Taxation undergraduate students in Wales, Singapore and China experienced virtual reality (VR) in their learning of taxation, where a real-world capital allowances scenario supported student learning of the topic. Experiential learning can help students improve their understanding of the subject and...

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Published in: Virtual reality simulation for teaching and learning
ISBN: to be advised
Published: Springer Meteor
URI: https://cronfa.swan.ac.uk/Record/cronfa58167
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Abstract: Taxation undergraduate students in Wales, Singapore and China experienced virtual reality (VR) in their learning of taxation, where a real-world capital allowances scenario supported student learning of the topic. Experiential learning can help students improve their understanding of the subject and gain valuable skills for employment or further studies e.g. professional qualifications.Virtual reality is an immersive learning experience that can help students improve their understanding. As a visual learning approach, students are more likely to be able to recall their visual experiences. VR has the benefit of participators experiencing “presence” in their learning, putting themselves in the virtual world making it a memorable and often an enjoyable experience.This study compares student perceptions from students at each of the three universities using a voluntary questionnaire, accessed via a QR reader, before the VR session to capture their knowledge and use of technology plus their thoughts on using VR for learning. A further questionnaire after the VR session captured student’s thoughts on their VR learning experience, did they enjoy the experience, did it help their understanding, and would they like to use it more in their studies?A summary of the results demonstrates the majority of students indicated:They were positive about using VR for learningVR enhanced their learning experienceVR improved tax understandingThey enjoyed using VRThey would like to see more VR in their studies
Keywords: virtual reality, experiential learning, taxation, capital allowances, immersive technology