Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning
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 valuati...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Common Ground
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/49352 |
| _version_ | 1848758222253457408 |
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| author | Broadley, Tania Taylor, Grantley |
| author_facet | Broadley, Tania Taylor, Grantley |
| author_sort | Broadley, Tania |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T09:40:33Z |
| format | Journal Article |
| id | curtin-20.500.11937-49352 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:40:33Z |
| publishDate | 2013 |
| publisher | Common Ground |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-493522017-09-28T03:39:37Z Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning Broadley, Tania Taylor, Grantley 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. 2013 Journal Article http://hdl.handle.net/20.500.11937/49352 10.18848/2327-7955/CGP/v19i03/48650 Common Ground restricted |
| spellingShingle | Broadley, Tania Taylor, Grantley Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title | Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title_full | Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title_fullStr | Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title_full_unstemmed | Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title_short | Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning |
| title_sort | digital videos in financial accounting: a sociocognitive approach to learning |
| url | http://hdl.handle.net/20.500.11937/49352 |