Enhancing Students’ Public Sector Accounting Learning by Using Augmented Reality

DOI

10.2991/978-94-6463-026-8_11How to use a DOI?

Keywords

Public sector accounting; Accounting learning; Augmented reality

Abstract

Public sector accounting is regarded as a critical component of accounting students’ foundational skills that should be mastering. Basically, in terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. So it is important to give an interactive learning media to students so that they can master the basics of public sector accounting easier. Many real cases from any institution (government, worship place, hospital, school or university, and any other non-profit organization) can be utilized as examples in class to improve learning effectiveness. To pursuing all of that, the researcher use an augmented reality (AR) technology in this study. AR technology that has been developed in this research will figure out 2D explanation with animation by targeting a marker with the mobile camera to improve the learning experience. The application itself (AR) contain of 5 material and 2 assessment. Augmented reality will create objects that features the real environment and enable learners to interact with it through these objects. To confirm the effectiveness of this technology, 50 students studying public sector accounting was recruited as participants in this project to validate the effectiveness of this technique. The 50 students were divided into 2 groups, which were experimental group and control group. Then their AR-assisted learning outcomes was quantified using Blooms cognitive degrees, which indicate the degree of achievement at various stages of learning. The results found that the students in the experimental group approved greater knowledge significantly on fundamental concepts of non-profit accounting features and transaction recording on financial statements using AR than students in the control group. The research found that when compared to traditional methods learning, augmented reality-based 2D animation be possible significantly raise students higher-degree cognitive abilities, approving them to more effectively accomplishing fundamental concepts in non-profit accounting characteristics and financial statement recording transactions.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Imam Mulyono
AU  - Mika Marsely
AU  - Siti Amerieska
PY  - 2022
DA  - 2022/12/10
TI  - Enhancing Students’ Public Sector Accounting Learning by Using Augmented Reality
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 100
EP  - 108
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_11
DO  - 10.2991/978-94-6463-026-8_11
ID  - Mulyono2022
ER  -