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LIVELY ACCOUNTING
Norliana Omar, Amir Hakim Osman, Noor Saatila Mohd Isa, Irda Syahira Khair Anwar and Mohd Taufik Mohd Suffian
Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Perak, Kampus Tapah, MALAYSIA E-mail: [email protected]
ABSTRACT
Lively accounting is a flashcard with interactive video provides a revolutionary new way of quickly and easily understanding of financial accounting. Learning with lively flashcards are an incredibly versatile study tool because it enhances self-learning activities for students to remember a term, concept or process. Students today are utilizing educational videos as a tool for learning everything. As a result, educational institutions are faced with the task of meeting the rising demand for quality learning videos.
Studies have shown that the use of short video clips allows for more efficient processing and memory recall. Hence, simple survey has been conducted, asking for students’ opinion regarding other preferable tools to help them in online learning. The results showed that students demand for videos with audios to further explain the subject matter. Educational institutions can gain great autonomy by using videos to reach their broad audience. Therefore, development of lively flashcards with interactive video believe to be acceptable since it is more effective, faster and easier to use as compared to the wordy accounting standards or printed handouts. Furthermore, lively flashcards are accessible at the student convenience and the video can be watch numerous times to assist with coursework and skill mastery.
Keywords: flashcard, interactive video, financial accounting, accounting standards
1. INTRODUCTION
The age of technology has grown rapidly which has changed the landscape of teaching and learning [1].
This situation has made the process easier and more interactive. In the process of teaching practical subjects such as accounting, it does not lead to only one aspect, namely calculation and theoretical learning [2]. It also involves other aspects such as interactive games. Learning practical subjects make students to focus more on the steps taken in deriving the ultimate answers. Past studies have indicated the usefulness of interactive ways in studying practical subjects [3,4]. Among them are it is easier for the students to learn and it is more attractive than in the classroom. Due to that, the aim of this project is to establish an interactive learning process for university students to enhance their understanding in accounting subjects through a flashcard and interactive video. This will also help the teaching lecturers in the teaching process. The flashcard will reduce the burden of students in making their own notes on paper. Flashcard with a video application is a way to learn one subject more interestingly. The authentic learning provides an opportunity for students to engage in realistic tasks that provide opportunities for collaboration and a deep approach to learning [3,5].
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2. METHOD
This study used physical (printed two-sided document) and digital flashcards which contains some brief explanation on accounting terms comprised in financial accounting subject. To further clarify the accounting terms as stated on the flashcards, students need to scan the words on the flashcards by using Zappar application (available in google play store and apple app store) and automatically the flashcards will turn alive as they will be directed to the interactive video.
3. FINDINGS AND ARGUMENTS
Table 1. Analysis of Preferred Learning Tools
Preferred learning tools Frequency Percent
Video 356 39
Digital Flashcards 296 32
WhatsApp/Telegram 268 29
As per Table 1, majority of accounting students preferred to learn through interactive videos followed by digital flashcards. Students most probably favour for this type of learning tools because it is more interactive, highly engaging, encourages thinking since it involves text, moving images, videos and sound. “Lively Accounting” found to be a right tool to conform students’ preferences in learning course.
Table 2. Analysis of Students Acceptance
Are you willing to accept application of “Lively Accounting” as part of learning tools?
Yes 73.5%
No 5.1%
Uncertain 21.4%
As stated in Table 2, majority of accounting students (73.5%) found that this product “Lively Accounting” was acceptable to be use in their learning process. Students perceived that this product might be able to enhance self-learning activities and assist them to digest the content as videos can reinforce information that has been previously explained in flashcards. Additionally, based on analysis done from previous semester final examination results, students do well in calculation part. However, we discovered that 72% of them got less than half of the allocated marks for theoretical questions. There was probably because they have problem to memorize all the relevant accounting standards and principles to apply back in the questions. Due to the creation of this application, students believed that it is relevance for them to have “Lively Accounting” leaning tools in order to improve their level of understanding theoretically.
4. CONCLUSIONS AND SUGGESTIONS
As a conclusion, combination of different learning tools such as lively flashcards with interactive video perceived to give a new learning opportunity and different experience in students education journey.
Development of lively flashcards with interactive video is believe to be more effective, faster and easy to use as compared to the wordy accounting standards or printed handouts. Future research could consider combining other interactive learning approach which is likely to yield more in-depth learning outcomes.
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REFERENCES
1. Collins, A., & Halverson, R. (2018). Rethinking education in the age of technology: The digital revolution and schooling in America. Teachers College Press.
2. Lizzio, A., Wilson, K., & Simons, R. (2002). University students' perceptions of the learning environment and academic outcomes: implications for theory and practice. Studies in Higher education, 27(1), 27-52.
3. Colbran, S., Gilding, A., Colbran, S., Oyson, M. J., & Saeed, N. (2017). The impact of student- generated digital flashcards on student learning of constitutional law. The Law Teacher, 51(1), 69- 97.
4. Teeter, S., Madsen, S. R., Hughes, J., & Eagar, B. (2007). The Perceptions and Experiences of Students in a Paperless Accounting Class. Journal of Effective Teaching, 7(1), 15-30.
5. Guevara Merchan, D. Y., & Matute Zambrano, J. M. (2017). Incidence of flashcards in the reading skill as teaching aids (Bachelor's thesis, Universidad de Guayaquil. Facultad de Filosofía, Letras y Ciencias de la Educación.).
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