Virtual reality and perceived learning effectiveness in accounting studies: the mediating role of task-technology fit

The use of virtual reality (VR) for the improvement of learning outcomes for accounting studies is an area in which the research is still limited. Technology-based accounting learning is very important because, currently, the accounting profession is very much affected by rapid technological change...

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Bibliographic Details
Published in:Cogent business & management 2024-12, Vol.11 (1)
Main Authors: Ratmono, Dwi, Sari, Ratna Candra, Warsono, Sony, Ubaidillah, Muhammad, Wibowo, Luqman Mulki
Format: Article
Language:English
Subjects:
Accounting
Accounting Education
cognitive overload
Collins Ntim
Financial Accounting
I.T. Teaching
perceived learning effectiveness
reflective thinking
task-technology fit
technology accessibility
technology quality
United Kingdom of Great Britain and Northern Ireland
University of Southampton
Virtual reality
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Summary:The use of virtual reality (VR) for the improvement of learning outcomes for accounting studies is an area in which the research is still limited. Technology-based accounting learning is very important because, currently, the accounting profession is very much affected by rapid technological change which means that it must adapt to remain relevant in the business world. This study aims to examine the role of the mediating effect of task-technology fit (TTF) on the relationship between the use of VR and learning outcomes for accounting studies. This research model states that the use of VR will be able to increase TTF, technology quality and accessibility, and then increase reflective thinking and reduce cognitive overload thereby increasing perceived learning effectiveness (PLE). The hypotheses derived from this model were tested empirically using survey data from 199 users of VR engaged in accounting studies. The data analysis uses partial least squares-structural equation modeling (PLS-SEM), and the results support the hypothesis that TTF mediates the relationship between VR use, learning behavior, and PLE.
ISSN:2331-1975
2331-1975
DOI:10.1080/23311975.2024.2316890