آموزش چند رسانه ای تعاملی چرخه سیستم اطلاعات حسابداری (AIS) : برداشت ها و دیدگاه های دانش آموزان

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 in assisting 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.

This paper describes the design and development of an interactive, multimedia CD ROM called “Accounting Information Systems Cycles” and evaluates its importance in providing virtual “real life” experiences to assist student learning. The CD ROM was developed to enhance the learning experiences of second level2 accounting students studying the general ledger and reporting cycle, revenue cycle, and expenditure cycle in the disciplines of Computerised Accounting Systems and Auditing at the Queensland University of Technology (QUT) in Australia. These cycles relate to the structures, procedures, document flows, and controls involved in the computer processing of financial data. Student learning is facilitated by providing opportunities to experience concepts in the context of real world situations (Holcomb & Michaelsen, 1996). Whilst the University acknowledges the benefits of real world experiences such as work experience programs to facilitate effective learning, the large number of students enrolled limits these opportunities. This paper was motivated by a desire to provide a meaningful program to all students. If the use of interactive multimedia technology can replicate the learning experiences provided in practical environments and most importantly, students value this as a learning tool, then well-designed multimedia offers a way for students to experience real world situations. This paper aims to demonstrate to accounting educators the value students place in virtual learning experiences. This is particularly important if technology is able to effectively integrate the theoretical and practical components in a way which affords all students the opportunity to participate and benefit from context rich learning environments. The paper proceeds as follows. The first section outlines the educational theory underpinning the design and development of the CD ROM. A description of the CD ROM components is provided in the second section followed by an outline of the evaluation strategy which asked students to rate the effectiveness of the CD ROM as a tool for assisting their learning. The paper concludes by outlining key findings within the scope and limitations of the study, and suggests areas for further research.

The project described in this paper demonstrates the value of multimedia technologies in providing effective learning experiences especially in large learning environments typical of universities today. Results from the evaluation of the CD ROM support the educational theory outlined earlier which espouses the benefits of experiential learning to facilitate effective student learning. The study also illustrates students’ receptiveness to learn in appropriately designed and constructed online educational environments. Survey results over 5 years indicate clearly that students benefited from using the CD ROM, with 97.1% of students rating it “satisfactory” or better, and 78.6% of students rating the CD ROM as “good” or “very good”. It is important to note that these results have been consistent across the 5-year evaluation period. A significant result was the students’ perception that the CD ROM offered them “a window to the real world” which made learning more meaningful. Although a “virtual experience” does not replace the efficacy of real life learning experiences, the combination of the media including video, interactives and content constructed in a carefully considered environment, offers opportunities to improve the learning experiences for students in large cohorts. It also provides a valuable supplementary resource to traditional teaching methods. Students’ comments describing the CD ROM as “helping to tie or link the theory with the practical”, indicate the value of video segments and the interactive exercises in enhancing the learning experience rather than being regarded as arbitrary or tacked on features. The degree to which the visual learning experiences have been useful, and the differences and variety of experiences afforded by the range of material presented, were toted as being very important in helping students gain a deeper understanding of the key concepts involved, and in some cases, them gleaning a new perspective. This is further evidenced by the fact that 89% of students indicated that the CD ROM was helpful in gaining a real life understanding of the various accounting concepts. The focus groups also indicated that the design of the CD ROM allowed students to approach their learning in a variety of ways. This is fundamental in encouraging students to construct their own meaning and engage with the materials to facilitate deeper understanding and appreciation of both the theoretical principles and applied nature of accounting processes. 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.