Digital Videos in Financial Accounting: A Sociocognitive Approach to Learning

By Tania Broadley and Grantley Taylor.

Published by The International Journal of Learning in Higher Education

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

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.

Keywords: E-learning, Digital Multimedia, Accounting Undergraduate Education, Social Cognitive Theory

The International Journal of Learning in Higher Education, Volume 19, Issue 3, pp.17-22. Article: Print (Spiral Bound). Article: Electronic (PDF File; 255.333KB).

Dr. Tania Broadley

Online Education Developer, Curtin Business School, Curtin University, Perth, Western Australia, Australia

Associate Professor Tania Broadley is Academic Lead and provides leadership in the development and advancement of the Curtin Learning Institute. Her previous academic position provided expertise across the Curtin Business School in enhancing student learning and engagement, through innovative teaching and technology strategies.

Dr. Grantley Taylor

Lecturer, Curtin Business School, Curtin University, Perth, Western Australia, Australia

Dr. Grantley Taylor is Head of Department in the School of Accounting at Curtin University. He completed his doctorate in 2008. He teaches financial accounting and conducts research in financial accounting, taxation, governance and accounting education.