Conference Paper/Proceeding/Abstract 91 views
One size does not fit all. Immersive technology or traditional learning materials.
Terry Filer,
Lesley Davies
Instructure Con 24
Swansea University Authors: Terry Filer, Lesley Davies
Abstract
Problem based learning (PBL) is often an effective approach to accounting education where students learn how to apply their knowledge to a case study scenario to check their understanding and to prepare for real world decision making.Often these case studies are presented in a written text format, w...
| Published in: | Instructure Con 24 |
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| Published: |
2024
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| Online Access: |
https://www.instructure.com/ |
| URI: | https://cronfa.swan.ac.uk/Record/cronfa67491 |
| Abstract: |
Problem based learning (PBL) is often an effective approach to accounting education where students learn how to apply their knowledge to a case study scenario to check their understanding and to prepare for real world decision making.Often these case studies are presented in a written text format, which is quite different from the real world where accountants meet their clients at their business premises to gain a better understanding of the business and to provide appropriate tailored advice. Educators at Swansea University have been using virtual reality (VR) to provide immersive case studies for many years, extending the use of the technology to more accounting modules e.g.•financial accounting•taxation•auditing Student feedback on the use of VR for learning indicates that most students were positive about using the technology because it had the benefit of participators experiencing presence in their learning, putting themselves in the virtual world (Baumgartner et al, 2008) thereby making it a memorable and often enjoyable experience. Furthermore, students commented that they thought it enhanced their learning experience and helped them to better understand the topic (Psoktka, 1995). Most enjoyed using immersive technology and would like to access more in their accounting studies. However, VR is not for everyone as some student’s dislike using the technology due to spatial awareness issues and dizziness. This study explores the concept of providing a choice of study materials including written text format case studies, VR scenarios and 360-degree videos to final year undergraduate accounting and finance students. Where students could exercise choice in their study material for three specific accounting topics including capital allowances for taxation, inventory valuation for auditing and ethical issues for financial accounting. By taking this approach educators are aiming to be inclusive while bringing the latest technology into the classroom. Educators will seek to gather student feedback using questionnaires that ask students on their use of the different case studies provided together and their format preferences for comparison purposes. These results will be used to inform educators on future module design and if successful, the approach can be considered for further roll out to other accounting or finance modules. |
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| Keywords: |
Immersive technology, accounting, problem based learning (PBL), VR, student choice. |
| College: |
Faculty of Humanities and Social Sciences |