Enhancing Students’ Public Sector Accounting Learning by Using Augmented Reality

Imam Mulyono, Mika Marsely () and Siti Amerieska
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Imam Mulyono: State Polytechnic of Malang, Accounting Department
Mika Marsely: State Polytechnic of Malang, Accounting Department
Siti Amerieska: State Polytechnic of Malang, Accounting Department

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 100-108 from Springer

Abstract: 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.

Keywords: Public sector accounting; Accounting learning; Augmented reality (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-026-8_11

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