Abstract:

Problem based learning (PBL) can be an effective approach to accounting education where students learn how to apply their knowledge to a case study scenario to check their understanding and to prepare them for real world decision making.

Often these case studies are presented in a written format, which is far removed from the real world where accountants meet their clients at their premises to gain a better understanding of the business and to provide appropriate advice.

Educators at Swansea University have been utilising virtual reality (VR) to provide visual case studies in taxation, auditing, and accounting that most students enjoy and find helpful in their learning. However, VR is not for everyone and some students dislike using the technology due to spatial awareness issues and dizziness. This study explores the concept of providing a choice to students in their preferred medium of study relating to specific topics using a variety of case study formats including written, VR and 360-degree videos. A number of case studies relating to course material in different formats were provided to undergraduate and postgraduate accounting students as part of their standard module. Educators will seek to gather student feedback on their use of the case studies and format preferences for comparison purposes and to inform educators on future module design. If successful, the approach can be considered for further roll out to other accounting modules.

Keywords:

Accounting, Problem Based Learning (PBL), VR.