Transcribing accounting lectures: Enhancing the pedagogical practice by acknowledging student behaviour

This study investigated how students demonstrated their use and need for lecture capture transcripts. Lecturers and students from two accounting subjects (i.e., a large first-year introductory class and a smaller graduate seminar series) participated. Students’ stated how they used and needed the transcripts and these statements about behaviors were mapped to Blooms Taxonomy and Maslow’s Hierarchy of Needs. Findings focussed on how lecture transcripts influenced the learning process for students and suggested that the design of courses and student characteristics do not negatively influence how students use these transcripts. Implications for the value of transcripts to a students’ learning process is outlined with practical guides on how they can enhance pedagogical delivery while acknowledging the academic workload.