TY - JOUR
T1 - Digital videos in financial accounting
T2 - A sociocognitive approach to learning
AU - Broadley, Tania
AU - Taylor, Grantley
PY - 2013
Y1 - 2013
N2 - Understanding the important concepts necessary to undertake the preparation of consolidated financial statements has proven challenging for many accounting undergraduate students. As a result, the development of multimedia modelling concepts such as acquisition analysis, business combination valuation entries, reacquisition entries and intragroup transactions were embedded within an e-learning environment. The principle of modelling, derived from social cognitive theory, was applied to the design of the multimedia. A study was conducted to gauge the effectiveness of the approach and consider student perceptions with regard to learning through this approach. Quantitative data were collected from accounting undergraduate students (n= 464) enrolled across three different cohorts including international campuses (n=386), an Australian campus (n=49) and a distance education cohort (n=29). Analyses were undertaken to show significant differences between these cohorts. This research paper presents findings that indicate a positive and significant association between the number of times the videos were accessed, and the assignment score (p<0.05) was evident, suggesting that students that referred to the videos relatively frequently were able to utilise the knowledge gained from the videos to assist them in completing the assignment.
AB - Understanding the important concepts necessary to undertake the preparation of consolidated financial statements has proven challenging for many accounting undergraduate students. As a result, the development of multimedia modelling concepts such as acquisition analysis, business combination valuation entries, reacquisition entries and intragroup transactions were embedded within an e-learning environment. The principle of modelling, derived from social cognitive theory, was applied to the design of the multimedia. A study was conducted to gauge the effectiveness of the approach and consider student perceptions with regard to learning through this approach. Quantitative data were collected from accounting undergraduate students (n= 464) enrolled across three different cohorts including international campuses (n=386), an Australian campus (n=49) and a distance education cohort (n=29). Analyses were undertaken to show significant differences between these cohorts. This research paper presents findings that indicate a positive and significant association between the number of times the videos were accessed, and the assignment score (p<0.05) was evident, suggesting that students that referred to the videos relatively frequently were able to utilise the knowledge gained from the videos to assist them in completing the assignment.
KW - Accounting undergraduate education
KW - Digital multimedia
KW - E-learning
KW - Social cognitive theory
UR - http://www.scopus.com/inward/record.url?scp=85167027915&partnerID=8YFLogxK
U2 - 10.18848/2327-7955/cgp/v19i03/48650
DO - 10.18848/2327-7955/cgp/v19i03/48650
M3 - Article
AN - SCOPUS:85167027915
SN - 2327-7955
VL - 19
SP - 17
EP - 22
JO - International Journal of Learning in Higher Education
JF - International Journal of Learning in Higher Education
IS - 3
ER -