A Descriptive Analysis of Lively Accounting Acceptance from the View of Accounting Education: The Integration of Academic Flashcards and Augmented Reality Technology

Abstract

Due to the Covid-19 global pandemic, the use of technological advancement is increasingly becoming a great determinant in education which demands accounting educators to consistently establish new innovative teaching and learning methods. Accounting education seeks to develop concepts, rules and theories for solving accounting problems. However, teaching accounting in accounting education is not an easy task. Students ordinarily encounter the complexities of not just understanding the technical mechanisms, but also to apply the terminology and fundamentals of accounting. The main objective of this study is to develop primary results on the practicality of the main features of Lively Accounting which integrates flashcards with augmented reality application and to identify other expanded TAM variables towards technology acceptance of Lively Accounting. Reminiscing and understanding accounting theories is the main issue experienced by students. Therefore, Lively Accounting as a flexible educational tool creates a different style of experience where users can learn both offline and online. Descriptive approach was used in this present study. For data collection, questionnaires were distributed through an online platform and an illustrative video about Lively Accounting was disseminated to accounting students in UiTM Tapah. The major findings of this study discovered that the main attributes of Lively Accounting do satisfy the needs and preferences of students as it enhances students’ knowledge and understanding for the related course. The acceptance of Lively Accounting is believed to be contributed initially by the constructs of perceived usefulness, perceived ease of use, perceived enjoyment and attitude toward use. It seems that students with a pleasant feeling about the usefulness of technology will be motivated to use and accept this new learning experience. Due to the demand for an innovative accounting learning tool, Lively Accounting is considered as one of the recommended methods especially in accounting education. Future research should consider the effect of augmented reality applications on students' learning effectiveness to give better insight for educators to use appropriate learning styles and strategies.