Really Engaging Accounting: Second Life ™ as a Learning Platform Dr. Steven Hornik / Robins Hermano Kenneth Dixon School of Accounting University of Central Florida

Accounting and Second Life? 1 st Year accounting course requires mastery of: Language What the heck is a debit or credit or for goodness sake discount on bonds payable? Often times what little understanding exists is wrong Credit / Debit Cards Your credit balance in the bank Application of language while you learn Imagine being shipped to Spain with just an English to Spanish Dictionary And told you would be starting your new customer service job as soon as you arrived It’s hard, and well its....

1 st Year accounting course requires mastery of:

Language

What the heck is a debit or credit or for goodness sake discount on bonds payable?

Often times what little understanding exists is wrong

Credit / Debit Cards

Your credit balance in the bank

Application of language while you learn

Imagine being shipped to Spain with just an English to Spanish Dictionary

And told you would be starting your new customer service job as soon as you arrived

It’s hard, and well its....

The Problem Shhh, Accounting can be Boring Accounting can be Difficult Boring + Difficult = Lack of Motivation Lack of Motivation High student withdrawal Low student grades

Shhh, Accounting can be Boring

Accounting can be Difficult

Boring + Difficult = Lack of Motivation

Lack of Motivation

High student withdrawal

Low student grades

A Solution Create Student Engagement! Engagement Can Lead To: Increased time on task The development of deep learning

Create Student Engagement!

Engagement Can Lead To:

Increased time on task

The development of deep learning

But What is Engagement We all Say, Isn’t Second Life ™ Engaging? Are we talking about the whole virtual world The sim or sims our students work on The content we’ve built for them The course we’ve designed These can all be engaging We need to define what it is that may Engage our students

We all Say, Isn’t Second Life ™ Engaging?

Are we talking about the whole virtual world

The sim or sims our students work on

The content we’ve built for them

The course we’ve designed

These can all be engaging

We need to define what it is that may Engage our students

Some definitions Engage the Student “ the amount of physical and psychological energy that the student devotes to the academic experience” (Astin, 1984) the degree to which students value their learning activity (McInnis, James, & Hartley, 2000) Study Definition Concentration Interest Enjoyment Antecedents to Flow (Csikszentmihalyi , 1990)

Engage the Student

“ the amount of physical and psychological energy that the student devotes to the academic experience” (Astin, 1984)

the degree to which students value their learning activity (McInnis, James, & Hartley, 2000)

Study Definition

Concentration

Interest

Enjoyment

Social Presence “the degree of salience of the other person in the interaction and the consequent salience of the interpersonal relationships’’ (Short, Williams and Christie, 1976) Telecommunications In Virtual Worlds Feelings of Immersion Connection with students and content Shared Social Learning Space “Being There”

“the degree of salience of the other person in the interaction and the consequent salience of the interpersonal relationships’’ (Short, Williams and Christie, 1976)

Telecommunications

In Virtual Worlds

Feelings of Immersion

Connection with students and content

Shared Social Learning Space

“Being There”

A Model Environmental Believability Sense of Being There Connections with Students and Content Social Presence Student Engagement

One More Factor Student Epistemological Beliefs How students think they learn Technology is sometimes incongruent Technology can have adverse consequences

Student Epistemological Beliefs

How students think they learn

Technology is sometimes incongruent

Technology can have adverse consequences

Prior Accounting Studies Few studies have examined Accounting students and Engagement Hall, Ramsay, and Raven (2004) found that changes in the course environment can lead to changes in the learning approaches taken by students Carnaghan and Webb (2007) found that by using group response systems (classroom clickers) students felt more engaged and actively participated more in class

Few studies have examined Accounting students and Engagement

Hall, Ramsay, and Raven (2004)

found that changes in the course environment can lead to changes in the learning approaches taken by students

Carnaghan and Webb (2007)

found that by using group response systems (classroom clickers) students felt more engaged and actively participated more in class

Encouraging Engagement Changing Course Environment Traditional Course (Student perspective): Learn Accounting Equation Intangible Can’t touch it, Can’t manipulate it, Can’t play with it ... Text based, Repetitive exercises, Similar to Math Class, Little Context Learn Vocabulary (Debits / Credits) Apply Vocabulary to Equation T-Accounts Second Life ™ Course: Interactive Accounting Equation Tangible Can touch it, talk to it, receive feedback from it, PLAY with it Repetition can be fun? Context found within Virtual World Economy Business real and simulated Learn Vocabulary Game based quizzes, virtual prizes Apply Vocabulary Interactive T-Account You can become a debit or credit! ALL in a Collaborative SOCIAL Environment

Traditional Course (Student perspective):

Learn Accounting Equation

Intangible

Can’t touch it, Can’t manipulate it, Can’t play with it ...

Text based, Repetitive exercises, Similar to Math Class, Little Context

Learn Vocabulary (Debits / Credits)

Apply Vocabulary to Equation

T-Accounts

Second Life ™ Course:

Interactive Accounting Equation

Tangible

Can touch it, talk to it, receive feedback from it, PLAY with it

Repetition can be fun?

Context found within Virtual World Economy

Business real and simulated

Learn Vocabulary

Game based quizzes, virtual prizes

Apply Vocabulary

Interactive T-Account

You can become a debit or credit!

ALL in a Collaborative SOCIAL Environment

Engagement Social Learning and Play Playing with an Equation might lead to more time on task Traditional time on task is as little as possible Objects can “talk back” providing feedback throughout the process Traditional feedback is after the fact or right vs. wrong You can become a transaction! You can run a business You can...

Social Learning and Play

Playing with an Equation might lead to more time on task

Traditional time on task is as little as possible

Objects can “talk back” providing feedback throughout the process

Traditional feedback is after the fact or right vs. wrong

You can become a transaction!

You can run a business

You can...

Hypotheses H1: Engaged students performance outcomes (Exam Scores) will exceed those of disengaged students. H2: Engagement will lead to increased time on task. H3: Spatial presence and environmental validity are necessary conditions for student engagement in 3-D virtual environments. H4: Students who feel adverse effects from the use of Second Life™ will have lower performance outcomes (Exam Scores) then students who do not experience these reactions.

H1: Engaged students performance outcomes (Exam Scores) will exceed those of disengaged students.

H2: Engagement will lead to increased time on task.

H3: Spatial presence and environmental validity are necessary conditions for student engagement in 3-D virtual environments.

H4: Students who feel adverse effects from the use of Second Life™ will have lower performance outcomes (Exam Scores) then students who do not experience these reactions.

Research Setting 1 st Year Financial Accounting Required Course Spring 2008 194 students Hybrid Course Reduced Seat Time Lectures were online (via Camtasia Studio) Class time (once a week) devoted to working problems Four Exams and One Cumulative Final Four Second Life homework assignments Three Accounting Equation One T-Account

1 st Year Financial Accounting

Required Course

Spring 2008

194 students

Hybrid Course

Reduced Seat Time

Lectures were online (via Camtasia Studio)

Class time (once a week) devoted to working problems

Four Exams and One Cumulative Final

Four Second Life homework assignments

Three Accounting Equation

One T-Account

Research Treatment Really Engaging Accounting University of Central Florida plot in Second Life Leased from New Media Consortium Learning Tools 3-D Accounting Equation 3 Required HW assignments 3-D T-account 1 Required HW assignment 3 Lecture Viewing Areas Group Accessible White Board Various Communication Tools

Really Engaging Accounting

University of Central Florida plot in Second Life

Leased from New Media Consortium

Learning Tools

3-D Accounting Equation

3 Required HW assignments

3-D T-account

1 Required HW assignment

3 Lecture Viewing Areas

Group Accessible White Board

Various Communication Tools

3-D Accounting Equation The model allowed students to visualize how a debit or credit would increase or decrease the different account types the impact that increase or decrease would have on the accounting equation As students interacted with the model they received feedback from the model (in the form of text chat) what a particular debit or credit transaction was doing whether or not a particular transaction was balanced.

The model allowed students to visualize

how a debit or credit would increase or decrease the different account types

the impact that increase or decrease would have on the accounting equation

As students interacted with the model

they received feedback from the model (in the form of text chat)

what a particular debit or credit transaction was doing

whether or not a particular transaction was balanced.

Assignments

Interactive T-Account Students become game pieces Enables students to practice their understanding of the concept of normal account balances Feedback is provided Correct responses Incorrect responses Wrong side Correct type Wrong type, Correct side Wrong side, Wrong type

Students become game pieces

Enables students to practice their understanding of the concept of normal account balances

Feedback is provided

Correct responses

Incorrect responses

Wrong side Correct type

Wrong type, Correct side

Wrong side, Wrong type

T-Account Data

Participants 110 Students 60 Male 50 Female Age 23.9 95% had Second Life ™ installed > 70% expert or advanced computer and Internet skills 43% expert or advanced gaming 15% gaming novices

110 Students

60 Male

50 Female

Age 23.9

95% had Second Life ™ installed

> 70% expert or advanced computer and Internet skills

43% expert or advanced gaming

15% gaming novices

ITC-Sense of Presence Platform agnostic 40 question, 5 point Likert scale Four Factors Spatial Presence Chronbach alpha = .944 Engagement Chronbach alpha = .935 Ecological Validity Chronbach alpha = .867 Adverse Effects Chronbach alpha = .852

Platform agnostic

40 question, 5 point Likert scale

Four Factors

Spatial Presence

Chronbach alpha = .944

Engagement

Chronbach alpha = .935

Ecological Validity

Chronbach alpha = .867

Adverse Effects

Chronbach alpha = .852

ITC-SOPI Factors Spatial Presence (Social presence) I had a sense of being in the scenes displayed I felt I was visiting the places displayed in the environment I felt that the characters and/or objects could almost touch me Engagement I felt involved in Second Life™ I enjoyed myself My experience was intense Ecological Validity The content seemed believable to me The displayed environment seemed natural I had a strong sense that the characters and objects were solid Adverse Effects I felt dizzy I felt nauseous I had a headache I had eyestrain

Spatial Presence (Social presence)

I had a sense of being in the scenes displayed

I felt I was visiting the places displayed in the environment

I felt that the characters and/or objects could almost touch me

Engagement

I felt involved in Second Life™

I enjoyed myself

My experience was intense

Ecological Validity

The content seemed believable to me

The displayed environment seemed natural

I had a strong sense that the characters and objects were solid

Adverse Effects

I felt dizzy

I felt nauseous

I had a headache

I had eyestrain

Results

Hypothesis 1 Mean of exam scores of Engaged vs. Disengaged

Mean of exam scores of Engaged vs. Disengaged

Hypothesis 1 – Partially Supported t df Sig. (1 tailed) Mean Difference Exam 1 1.35 108 .09* 3.160 Exam 2 .394 103 .347 1.179 Exam 3 1.608 103 .055** 5.018 Exam 4 1.403 98 .082* 3.040 Final Exam .525 96 .215 3.138

Hypothesis 2 T-Account Assignment Work with the t-account model until you get 15 correct answers in 5 minutes Descriptive Statistics

T-Account Assignment

Work with the t-account model until you get 15 correct answers in 5 minutes

Descriptive Statistics

Hypothesis 2 - Supported

Second Life ™ Tools can enable Student Engagement Not all students were Engaged How does Social Presence and Ecological Validity influence Student Engagement?

Not all students were Engaged

How does Social Presence and Ecological Validity influence Student Engagement?

Regression Model H3 Partially Supported Source Type III df Mean Square F Sig. Corrected Model 73.185* 96 .762 4.239 .003 Intercept 70.821 1 70.821 393.797 .000 Spatial Presence 10.711 28 .383 2.127 .076 Ecological Validity 3.501 15 .233 1.298 .322 Adverse Effects 3.141 16 .196 1.091 .443 Gender .190 1 .190 1.058 .322 Spatial x Gender 3.470 18 .193 1.072 .458 Error 2.338 13 .180 Total 931.473 110 Corrected Total 75.523 109 * R squared = .969, (Adjusted R squared = .740)

Hypothesis 4 Mean of Exam scores for Adversely reactions vs. Favorable Reactions Adverse Effect N Mean Std. Deviation Exam 1: Adverse Reaction 18 72.2 3.04 Exam 1: Favorable Reaction 92 79.2 1.24 Exam 2: Adverse Reaction 16 60.8 3.46 Exam 2: Favorable Reaction 89 73.3 1.56 Exam 3: Adverse Reaction 15 64.8 3.61 Exam 3: Favorable Reaction 90 73.7 1.70 Exam 4: Adverse Reaction 15 63.3 3.41 Exam 4: Favorable Reaction 85 72.7 1.65 Final: Adverse Reaction 15 90.8 4.27 Final: Favorable Reaction 83 105.0 2.13

Mean of Exam scores for Adversely reactions vs. Favorable Reactions

Hypothesis 4 - Supported t df Sig. (1 tailed) Mean Difference Exam 1 -2.286 108 .012*** -7.11 Exam 2 -3.159 103 .001*** -12.53 Exam 3 -2.029 103 .023*** -8.96 Exam 4 -2.219 98 .015*** -9.30 Final Exam -2.666 96 .005*** -14.20

Summary Second Life ™ is a tool that can create Engaging Environments Engaging Environments can lead to more time on task and greater student performance Social Presence may predict Student Engagement Adverse Effects nullify benefits and result in lower student performance

Second Life ™ is a tool that can create Engaging Environments

Engaging Environments can lead to more time on task and greater student performance

Social Presence may predict Student Engagement

Adverse Effects nullify benefits and result in lower student performance

Conclusion Many have begun to explore this new learning platform and I believe many can see how different it is from other technological innovations that have preceded it. But in the end, while learning delivery may change, we as learners have not. We still require a social environment where we can meet and discuss and learn with others. We still require a level of engagement with the content in order to perform well. It seems that Second Life™ has the capability to deliver these fundamental components to learning.

Many have begun to explore this new learning platform and I believe many can see how different it is from other technological innovations that have preceded it. But in the end, while learning delivery may change, we as learners have not.

We still require a social environment where we can meet and discuss and learn with others. We still require a level of engagement with the content in order to perform well. It seems that Second Life™ has the capability to deliver these fundamental components to learning.

Follow my Journey http:// mydebitcredit.com 06/04/09 CTLA Anaheim August 2008

http:// mydebitcredit.com

Questions? http://www.slideshare.net/shornik/second-life-a-learning-platform