The impact of using a mobile app on learning success in accounting education

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-02-17 DOI:10.1080/09639284.2022.2041057

Johannes Voshaar, Martin Knipp, Thomas R. Loy, Jochen Zimmermann, Florian Johannsen

引用次数: 15

Abstract

ABSTRACT We examine the impact of a gamified mobile learning application on students’ exam success in a mandatory introductory accounting course. The app was developed with the particular needs of first-year students in mind. It provides elements like quizzes as well as organizational and communicative elements helping students structure their daily life at university. The results indicate that serious app users achieve a significantly higher score in the final exam than non-serious users. We apply three approaches, including OLS and 2SLS regression, and an identification strategy based on students who re-take the course to show the app's positive effect. Especially the 2SLS approach, which addresses the issue of self-selection, may add valuable insights into the use of mobile technology in accounting education. This study not only contributes to the ongoing research on the effects of mobile technology in higher education but also sheds light on the determinants of student success.

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使用移动应用程序对会计教育学习成功的影响

摘要：我们研究了游戏化移动学习应用程序对学生在必修会计入门课程中考试成功的影响。该应用程序的开发考虑到了一年级学生的特殊需求。它提供了测验等元素，以及帮助学生构建大学日常生活的组织和沟通元素。结果表明，认真的应用程序用户在期末考试中的得分明显高于非认真的用户。我们应用了三种方法，包括OLS和2SLS回归，以及基于重新参加课程的学生的识别策略，以显示应用程序的积极效果。特别是解决自我选择问题的2SLS方法，可能会为移动技术在会计教育中的使用提供有价值的见解。这项研究不仅有助于正在进行的关于移动技术在高等教育中的影响的研究，还揭示了学生成功的决定因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.