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Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study

Terry Filer, Marc Holmes

Handbook of Big Data and Analytics in Accounting and Auditing, Pages: 509 - 533

Swansea University Authors: Terry Filer, Marc Holmes

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DOI (Published version): 10.1007/978-981-19-4460-4_22

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: Handbook of Big Data and Analytics in Accounting and Auditing
ISBN: 9789811944598 9789811944604
Published: Singapore Springer Nature Singapore 2023
Online Access: http://dx.doi.org/10.1007/978-981-19-4460-4_22
URI: https://cronfa.swan.ac.uk/Record/cronfa58167
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first_indexed 2021-11-11T09:26:39Z
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spelling v2 58167 2021-10-01 Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study 6936caa99ab208f4ee91ff11dba757e2 Terry Filer Terry Filer true false 7d9f7bea373751cae6575e3e22d83fe7 Marc Holmes Marc Holmes true false 2021-10-01 BAF 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 Book chapter Handbook of Big Data and Analytics in Accounting and Auditing 509 533 Springer Nature Singapore Singapore 9789811944598 9789811944604 virtual reality, experiential learning, taxation, capital allowances, immersive technology 1 1 2023 2023-01-01 10.1007/978-981-19-4460-4_22 http://dx.doi.org/10.1007/978-981-19-4460-4_22 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University 2023-09-01T15:49:18.8030307 2021-10-01T16:56:30.2018705 School of Management Accounting and Finance Terry Filer 1 Marc Holmes 2
title Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
spellingShingle Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
Terry Filer
Marc Holmes
title_short Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
title_full Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
title_fullStr Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
title_full_unstemmed Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
title_sort Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
author_id_str_mv 6936caa99ab208f4ee91ff11dba757e2
7d9f7bea373751cae6575e3e22d83fe7
author_id_fullname_str_mv 6936caa99ab208f4ee91ff11dba757e2_***_Terry Filer
7d9f7bea373751cae6575e3e22d83fe7_***_Marc Holmes
author Terry Filer
Marc Holmes
author2 Terry Filer
Marc Holmes
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url http://dx.doi.org/10.1007/978-981-19-4460-4_22
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description 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
published_date 2023-01-01T15:49:19Z
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