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    Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning

    Access Status
    Fulltext not available
    Authors
    Broadley, Tania
    Taylor, Grantley
    Date
    2013
    Type
    Journal Article
    
    Metadata
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    Citation
    Broadley, T. and Taylor, G. 2013. Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning. The International Journal of Learning in Higher Education. 19 (3): pp. 17-22.
    Source Title
    The International Journal of Learning in Higher Education
    DOI
    10.18848/2327-7955/CGP/v19i03/48650
    ISSN
    2327-7955
    School
    CBS Faculty Operations
    URI
    http://hdl.handle.net/20.500.11937/49352
    Collection
    • Curtin Research Publications
    Abstract

    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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