Developing augmented reality-based learning media and users’ intention to use it for teaching accounting ethics

Said Hirzi Hadi, Adhistya Erna Permanasari, Rudy Hartanto, Intan Sulistyaningrum Sakkinah, Mahfud Sholihin, Ratna Candra Sari, Roszaini Haniffa

Research output: Contribution to journalArticlepeer-review

Abstract

Ethics education is increasingly needed in business schools due to the escalation of fraud in business practices. However, faculties face challenges in gaining the millennials and Z generation's interest and attention, who are generally digital savvy, when teaching accounting ethics. One of the learning media that is suitable for millennial and Z generation students is that based on augmented reality technology, a technology that combines the real world and the virtual world in either 2-dimensional or 3-dimensional forms to reflect the real environment. This work aims to develop an augmented reality mobile application for teaching accounting ethics for university students using revenue recognition case. In this project, the development of the application uses the SCRUM method. Additionally, the System Usability Scale (SUS) is used to measure perceived usability. We conduct pre- and post-tests on the SUS. The pre-test is performed when the application is first released, and the post-test is conducted after the application has been improved based on the feedback from our respondents. The score of the pre-test is 80.00 (good to use) and the post-test score is 90.27 (excellent to use). Further, this study tests users’ intention to use the application. Using Technology Acceptance Model, the results show that potential users intent to use the application and the intention is affected by the perceived ease of use via the perceived usefulness of the application and the attitude towards the application.

Original languageEnglish
JournalEducation and Information Technologies
Early online date15 Apr 2021
DOIs
Publication statusE-pub ahead of print - 15 Apr 2021

Keywords

  • Accounting ethics
  • Augmented reality
  • Business ethics
  • Learning media
  • Mobile application
  • Technology Acceptance Model (TAM)

ASJC Scopus subject areas

  • Education
  • Library and Information Sciences

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