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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...

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Published in: Instructure Con 24
Published: 2024
Online Access: https://www.instructure.com/
URI: https://cronfa.swan.ac.uk/Record/cronfa67491
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spelling v2 67491 2024-08-29 ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS? 6936caa99ab208f4ee91ff11dba757e2 Terry Filer Terry Filer true false 36f4ca6b3580f07dc335cc15c6922e41 Lesley Davies Lesley Davies true false 2024-08-29 CBAE 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. Conference Paper/Proceeding/Abstract Instructure Con 24 Immersive technology, accounting, problem based learning (PBL), VR, student choice. 11 7 2024 2024-07-11 https://www.instructure.com/ COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University 2024-08-29T09:15:12.3486663 2024-08-29T09:08:16.1576731 School of Management Accounting and Finance Terry Filer 1 Lesley Davies 2
title ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
spellingShingle ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
Terry Filer
Lesley Davies
title_short ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
title_full ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
title_fullStr ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
title_full_unstemmed ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
title_sort ONE SIZE DOES NOT FIT ALL. IMMERSIVE TECHNOLOGY OR TRADITIONAL LEARNING MATERIALS?
author_id_str_mv 6936caa99ab208f4ee91ff11dba757e2
36f4ca6b3580f07dc335cc15c6922e41
author_id_fullname_str_mv 6936caa99ab208f4ee91ff11dba757e2_***_Terry Filer
36f4ca6b3580f07dc335cc15c6922e41_***_Lesley Davies
author Terry Filer
Lesley Davies
author2 Terry Filer
Lesley Davies
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url https://www.instructure.com/
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description 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.
published_date 2024-07-11T09:15:11Z
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