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TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?

Terry Filer, Lesley Davies

INTED Proceedings

Swansea University Authors: Terry Filer, Lesley Davies

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DOI (Published version): 10.21125/inted.2020.2496

Abstract

Auditing students are often overwhelmed with the high volume of auditing and accounting standards they need to learn and apply to achieve success in this wordy subject, where teaching and learning techniques tend to focus on explanations and examples using text via PowerPoint slides supported by lea...

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Published in: INTED Proceedings
ISSN: 2340-1079
Published: IATED 2020
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URI: https://cronfa.swan.ac.uk/Record/cronfa64299
first_indexed 2023-09-01T13:15:05Z
last_indexed 2024-11-25T14:13:48Z
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spelling 2024-07-25T16:28:10.7289330 v2 64299 2023-09-01 TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS? 6936caa99ab208f4ee91ff11dba757e2 Terry Filer Terry Filer true false 36f4ca6b3580f07dc335cc15c6922e41 Lesley Davies Lesley Davies true false 2023-09-01 CBAE Auditing students are often overwhelmed with the high volume of auditing and accounting standards they need to learn and apply to achieve success in this wordy subject, where teaching and learning techniques tend to focus on explanations and examples using text via PowerPoint slides supported by learning through independent study using text books, journals and on line media to capture current views.Through virtual reality students are provided with the opportunity to immerse in an auditing case study where they are asked to virtually visit a client’s premises to identify potential implications on the audit of inventory and how those issues could affect audit opinion.Two groups of auditing students are introduced to virtual reality during their usual two hour auditing lecture for a group of c100 undergraduate students and a group of c25 post graduate students. During the lecture students used a QR reader to access the virtual client premises on the web, which they viewed through google cardboard headsets and completed an exercise that had already been provided in advance on the University’s learning platform (Blackboard).Both cohorts were very positive in using virtual reality as they thought it enhanced their learning and recognised its unique immersive experience through problem based learning (PBL) where they were able to better understand how to apply an auditor’s professional scepticism in a “real world” scenario.Furthermore, although most students had not used virtual reality technology before they thought it enhanced their learning experience and found it fun to use. Students also recognised the benefit of the PBL exercise to aid their professional training as an Auditor and how it could enhance their employability skills. Further benefits from using virtual reality were students increased understanding of a builder’s merchant business, the true value of inventory items and the benefits from working in small teams during the client visit. Conference Paper/Proceeding/Abstract INTED Proceedings IATED 2340-1079 Virtual reality, auditing, immersive learning, problem based learning. 1 3 2020 2020-03-01 10.21125/inted.2020.2496 http://dx.doi.org/10.21125/inted.2020.2496 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University 2024-07-25T16:28:10.7289330 2023-09-01T14:13:45.9820458 School of Management Accounting and Finance Terry Filer 1 Lesley Davies 2
title TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
spellingShingle TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
Terry Filer
Lesley Davies
title_short TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
title_full TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
title_fullStr TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
title_full_unstemmed TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
title_sort TO WHAT EXTENT WILL VIRTUAL REALITY ENHANCE LEARNING AND TEACHING OF AUDITING AND IS THIS CONSISTENT ACROSS STUDENT COHORTS?
author_id_str_mv 6936caa99ab208f4ee91ff11dba757e2
36f4ca6b3580f07dc335cc15c6922e41
author_id_fullname_str_mv 6936caa99ab208f4ee91ff11dba757e2_***_Terry Filer
36f4ca6b3580f07dc335cc15c6922e41_***_Lesley Davies
author Terry Filer
Lesley Davies
author2 Terry Filer
Lesley Davies
format Conference Paper/Proceeding/Abstract
container_title INTED Proceedings
publishDate 2020
institution Swansea University
issn 2340-1079
doi_str_mv 10.21125/inted.2020.2496
publisher IATED
college_str School of Management
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hierarchy_top_id schoolofmanagement
hierarchy_top_title School of Management
hierarchy_parent_id schoolofmanagement
hierarchy_parent_title School of Management
department_str Accounting and Finance{{{_:::_}}}School of Management{{{_:::_}}}Accounting and Finance
url http://dx.doi.org/10.21125/inted.2020.2496
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description Auditing students are often overwhelmed with the high volume of auditing and accounting standards they need to learn and apply to achieve success in this wordy subject, where teaching and learning techniques tend to focus on explanations and examples using text via PowerPoint slides supported by learning through independent study using text books, journals and on line media to capture current views.Through virtual reality students are provided with the opportunity to immerse in an auditing case study where they are asked to virtually visit a client’s premises to identify potential implications on the audit of inventory and how those issues could affect audit opinion.Two groups of auditing students are introduced to virtual reality during their usual two hour auditing lecture for a group of c100 undergraduate students and a group of c25 post graduate students. During the lecture students used a QR reader to access the virtual client premises on the web, which they viewed through google cardboard headsets and completed an exercise that had already been provided in advance on the University’s learning platform (Blackboard).Both cohorts were very positive in using virtual reality as they thought it enhanced their learning and recognised its unique immersive experience through problem based learning (PBL) where they were able to better understand how to apply an auditor’s professional scepticism in a “real world” scenario.Furthermore, although most students had not used virtual reality technology before they thought it enhanced their learning experience and found it fun to use. Students also recognised the benefit of the PBL exercise to aid their professional training as an Auditor and how it could enhance their employability skills. Further benefits from using virtual reality were students increased understanding of a builder’s merchant business, the true value of inventory items and the benefits from working in small teams during the client visit.
published_date 2020-03-01T08:29:34Z
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