DOES USING VR IMPROVE STUDENT ASSESSMENT GRADES?

Taxation students were introduced to the practical uses of taxation through a problem-based learning (PBL) approach, where they visited their “clients” premises through VR (Virtual Reality) to identify eligible assets that they could claim capital allowances. Asset values were available during the visit and students subsequently completed a maximum value capital allowances claim.

Students thoroughly enjoyed their VR taxation experience and feedback comments requested its further use in accounting learning. Pedagogic literature supports the view that if learning is fun then it is more likely to be memorable and will be easier for students to recall when needed for assessment purposes, but does it improve their grades? This research compared student grades for this specific assessment question and their overall grade on the final examination for a module of 200 final year undergraduate taxation students. Results support the question that VR does indeed improve student grades and hence its wider use in accounting education is to be encouraged.