INTERACTIVE MULTIMEDIA TEACHING OF ACCOUNTING INFORMATION SYSTEM (AIS) CYCLES: STUDENT PERCEPTIONS AND

VIEWS

WORKING PAPER No. 2003-006

Trevor Stanley

School of Accountancy

Queensland University of Technology

Australia

Pam Edwards

Office of Higher Education

Queensland Department of Education

Australia

Please address all further enquiries to:

Trevor Stanley

Queensland University of Technology

School of Accountancy

George St

BRISBANE Q 4000

Australia

Email: t.stanley@qut.edu.au

Phone: 61 7 3864 5291

Fax: 61 7 3864 1812

The authors gratefully acknowledge the financial assistance provided by a Queensland University of Technology (QUT) Teaching and Learning Large Grant.

INTERACTIVE MULTIMEDIA TEACHING OF ACCOUNTING INFORMATION SYSTEM (AIS) CYCLES: STUDENT PERCEPTIONS AND

VIEWS

ABSTRACT

This paper describes the design and development of a CD ROM intended to assist students’ learning by bringing a sense of reality to the concepts studied in relation to Accounting Information Systems cycles. The educational design is underpinned by constructivist theories of learning which espouse the benefits of experiential learning in facilitating effective student learning. Three Australian companies - Warner Brothers Movie World, Golden Circle and Zupps Parts – are featured on the CD ROM to provide virtual ‘experiential learning experiences’ for students. An extensive evaluation of the CD ROM was conducted, involving both qualitative and quantitative methodologies, to ascertain students’ perceived value of the CD ROM to assist their learning. Results indicate that the CD ROM offered students a real life understanding of applicable concepts and that students were receptive to learning in online environments which are appropriately designed and constructed.

Key Words:  Accounting Education, Technology in Education, Accounting CD ROM, Multimedia, Experiential learning

Finally, ascertaining the views of employers and/or business groups with respect to the effectiveness of the CD ROM in developing students’ employability skills and enhancing learning outcomes, in particular developing understanding of key accounting concepts, would be useful given the increased focus on employability skills in Australian higher education.

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