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

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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.

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Acknowledgments

We would like to thank Deputy for Research and Development Empowerment, Ministry of Research and Technology/National Innovation Agency for the financial support provided for this study. This study is funded by the Ministry of Research and Technology/National Innovation Agency of Republic of Indonesia under the scheme of Applied Research, contract number 1985/UN1/DITLIT/DIT-LIT/PT/2020. We thank the CEO of the SOE who gives permission to us to use the case.

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Authors and Affiliations

  1. Department of Electrical and Information Engineering, Faculty of Engineering, Universitas Gadjah Mada, Jl. Grafika No. 2 Kampus UGM, Yogyakarta, Indonesia

    Said Hirzi Hadi, Adhistya Erna Permanasari, Rudy Hartanto & Intan Sulistyaningrum Sakkinah

  2. Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Sosio Humaniora No. 1, Bulaksumur, Daerah Istimewa, Yogyakarta, Indonesia

    Mahfud Sholihin

  3. Department of Accounting, Faculty of Economics, Universitas Negeri Yogyakarta, Jl. Colombo No. 1, Caturtunggal, Depok, Sleman, Daerah Istimewa, Yogyakarta, Indonesia

    Ratna Candra Sari

  4. Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, EH14 4AS, UK

    Roszaini Haniffa

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  1. Said Hirzi Hadi
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  2. Adhistya Erna Permanasari
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Correspondence to Mahfud Sholihin.

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Appendix. The questionnaires

Appendix. The questionnaires

PEU

  1. 1.

    Learning to use m-AR is very simple.

  2. 2.

    It is extremely easy to be familiarized with the use of m-AR.

PU

  1. 1.

    Using m-AR can increase the efficiency of teaching business ethics.

  2. 2.

    Using m-AR can help me accomplish tasks in teaching business ethics.

  3. 3.

    Using m-AR can provide me useful media in teaching business ethics.

Attitudes

  1. 1.

    I think using m-AR to help me teaching business ethics is a good idea.

  2. 2.

    I think using m-AR is a good idea

  3. 3.

    Generally speaking, I like the idea of m-AR.

Intention

  1. 1.

    I plan to use m-AR in the future.

  2. 2.

    If possible, I will try to use m-AR.

  3. 3.

    I will try to use m-AR of necessary in teaching business ethics.

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Hadi, S.H., Permanasari, A.E., Hartanto, R. et al. Developing augmented reality-based learning media and users’ intention to use it for teaching accounting ethics. Educ Inf Technol 27, 643–670 (2022). https://doi.org/10.1007/s10639-021-10531-1

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