Digital videos in financial accounting: A sociocognitive approach to learning

Broadley, Tania & Taylor, G. (2013) Digital videos in financial accounting: A sociocognitive approach to learning. International Journal of Learning in Higher Education, 19(3), pp. 17-22.

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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.

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ID Code: 93394
Item Type: Journal Article
Refereed: No
Keywords: Accounting undergraduate education, Digital multimedia, E-learning, Social cognitive theory, HERN
ISSN: 23278749
Deposited On: 06 Mar 2016 23:51
Last Modified: 11 Mar 2016 04:23

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