Investigating the ‘when viewed’ engagement with lecture capture material of accounting students

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-11-29 DOI:10.1080/09639284.2022.2149270

Richard M. Baylis, Malcolm J. Beynon

引用次数: 0

Abstract

Lecture Capture (LC) material is accepted to be an available and accessible resource for students in universities across the world. This exploratory study investigates the 'when viewing' LC material engagement of accounting undergraduate students. Three categories of engagement are defined, Near-Event-Viewing (NEV), Get-Round-to-Viewing (GRV) and Revision-Time-Viewing (RTV). The understanding of NEV, GRV and RTV, is tested by presenting different perspectives of how the categories are formulised. Comparative results on levels of engagement with LC material and impact on performance show differences between students across the different years of study. For example, for final year students, NEV of LC material has a noticeable positive impact on performance, compared with other viewing categories (GRV and RTV). The scale of these differences is also dependent on the considered perspective formulisation of the 'when viewing' LC material categories, acknowledging the caution necessary if/when universities formulise such 'when viewed' thinking on their available LC material.

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调查会计专业学生对课堂捕捉材料的“观看时”参与度

讲座捕获（LC）材料被认为是世界各地大学学生可以获得的资源。这项探索性研究调查了会计本科生在“观看”LC材料时的参与情况。定义了三类参与，即近距离事件查看（NEV）、全面查看（GRV）和修订时间查看（RTV）。通过呈现如何形成类别的不同视角来测试对新能源汽车、GRV和RTV的理解。关于LC材料参与程度和对表现影响的比较结果显示，不同学习年限的学生之间存在差异。例如，对于大四学生来说，与其他观看类别（GRV和RTV）相比，LC材料的NEV对表现有显著的积极影响。这些差异的规模还取决于对“当查看”LC材料类别的深思熟虑的视角公式化，承认如果/当大学在其可用的LC材料上形成这种“当查看时”思维时，需要谨慎。

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.