Developing Augmented Reality-Based Learning Media and Users' Intention to Use It for Teaching Accounting Ethics

Autor/inn/en	Hadi, Said Hirzi; Permanasari, Adhistya Erna; Hartanto, Rudy; Sakkinah, Intan Sulistyaningrum; Sholihin, Mahfud; Sari, Ratna Candra; Haniffa, Roszaini
Titel	Developing Augmented Reality-Based Learning Media and Users' Intention to Use It for Teaching Accounting Ethics
Quelle	In: Education and Information Technologies, 27 (2022) 1, S.643-670 (28 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Sholihin, Mahfud)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1360-2357
DOI	10.1007/s10639-021-10531-1
Schlagwörter	Ethical Instruction; Accounting; Business Administration Education; Computer Simulation; Business Schools; Computer Oriented Programs; College Students; Usability; Scores; Student Attitudes; Intention; Educational Technology + Suchen Sie Ihr Suchwort? Ethics instruction; Teaching of ethics; Ethikunterricht; Abrechnung; Buchführung; Buchhaltung; Computergrafik; Computersimulation; Computerprogramm; Collegestudent; Schülerverhalten; Unterrichtsmedien
Abstract	Ethics education is increasingly needed in business schools due to the escalation of fraud in business practices. However, faculties face challenges in gaining the millennials and Z generation's interest and attention, who are generally digital savvy, when teaching accounting ethics. One of the learning media that is suitable for millennial and Z generation students is that based on augmented reality technology, a technology that combines the real world and the virtual world in either 2-dimensional or 3-dimensional forms to reflect the real environment. This work aims to develop an augmented reality mobile application for teaching accounting ethics for university students using revenue recognition case. In this project, the development of the application uses the SCRUM method. Additionally, the System Usability Scale (SUS) is used to measure perceived usability. We conduct pre- and post-tests on the SUS. The pre-test is performed when the application is first released, and the post-test is conducted after the application has been improved based on the feedback from our respondents. The score of the pre-test is 80.00 (good to use) and the post-test score is 90.27 (excellent to use). Further, this study tests users' intention to use the application. Using Technology Acceptance Model, the results show that potential users intent to use the application and the intention is affected by the perceived ease of use via the perceived usefulness of the application and the attitude towards the application. (As Provided).
Anmerkungen	Springer. Available from: Springer Nature. One New York Plaza, Suite 4600, New York, NY 10004. Tel: 800-777-4643; Tel: 212-460-1500; Fax: 212-460-1700; e-mail: customerservice@springernature.com; Web site: https://link.springer.com/
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01