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REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY

Year 2022, Volume: 5 Issue: 2, 95 - 104, 31.12.2022
https://doi.org/10.46238/jobda.1121385

Abstract

The constraints created by the COVID-19 pandemic have made face-to-face communication very difficult, leading to the transfer of activities that were previously thought to be only available offline to virtual environments. Metaverse, a fictional universe composed of all digital worlds and a virtual sharing space, is not a new phenomenon. However, as a result of the continuation of education in virtual environments during the pandemic period, its entry into our lives has accelerated and the integration of education with Metaverse has begun to be discussed. In this study, the usability of Metaverse for educational purposes in universities is discussed. In this context, the opportunities offered by conducting accounting courses in a three-dimensional and interactive environment and the limits of this technology are revealed.

References

  • Accounting Education Change Commission. (1990). Objectives of Education for Accountants: Position Statement Number One. Issues in Accounting Education, 5(2), 307-312.
  • Akour, I. A., Al-Maroof, R. S., Alfaisal, R. & Salloum, S. A. (2022). A conceptual framework for determining metaverse adoption in higher institutions of gulf area: An empirical study using hybrid SEM-ANN approach. Computers and Education: Artificial Intelligence, 3, 100052.
  • Allen, R. M. & McLaren, P. (2021). Protecting the university as a physical place in the age of postdigitization. Postdigital Science and Education.
  • Annetta, L. A. (2008). Video games in education: Why they should be used and how they are being used. Theory Into Practice. 47(3), 229-239.
  • Baudrillard, J. (1994). Simulacra and Simulation. Michigan: The University of Michigan Press. (İlk baskı: 1981).
  • Boellstorff, T. (2008). Coming of age in Second Life: An anthropologist explores the virtually human. New Jersey: Princeton University Press.
  • Buckless, F. A., Krawczyk, K. & Showalter, D. S. (2012). Accounting education in the Second Life world. The CPA Journal, Mart, 65-71.
  • Buckless, F. A., Krawczyk, K. & Showalter, D. S. (2014). Using virtual worlds to simulate real-world audit procedures. Issues In Accounting Education, 29(3), 389-417.
  • Damar, M. (2021). Metaverse ve eğitim teknolojisi. T. Talan (Ed.), Eğitimde dijitalleşme ve yeni yaklaşımlar (ss. 169-192) içinde. İstanbul: Efe Akademi.
  • Dimitrios, B., Labros, S., Nikolaos, K., Koutiva, M. & Athanasios, K. (2013). Traditional teaching methods vs. teaching through the application of information and communication technologies in the accounting field: Quo vadis? European Scientific Journal, 9(28), 73-101.
  • Dumlu, A. (2021). Jean Baudrillard ve yeni dünyanın inşası: Göstergebilimsel analiz örneği. Selçuk İletişim Dergisi, 14(1), 137-164.
  • Fardinpour, A., Rainers, T. & Dreher, H. (2013). Action-based learning assessment method (ALAM) in virtual training environments. H. Carter, M. Gosper ve J. Hedberg (Ed.), Electric Dreams, (ss. 267-277) içinde. 30th Ascilite Conference Proceedings. Sydney: Macquarie University.
  • Green, B.P. & Calderon, T.G. (2005). Assessing student learning and growth through audit risk simulations. Advances in Accounting Education, 7, 1-25.
  • Gregory, S., Gregory, B., Reiners, T., Fardinpour, A., Hillier, M., Lee, M. J. V. … Jacobson, M. (2013). Virtual worlds in Australian and New Zealand higher education: Remembering the past, understanding the present and imagining the future. M. Gosper, J. Hedberg, H. Carter (Ed.), Electric Dreams içinde. 30th Ascilite Conference Proceedings. Sydney: Macquarie University.
  • Gupta, G., Salter, S. B., Lopez, J. C. & Dottin, H. (2015). Using a global simulation to enhance student learning in the MBA level management accounting course. Journal of Theoretical Accounting Research, 11(1), 114-132.
  • Herrington, J., Reeves, T. C. & Oliver, R. (2014). Authentic learning environments. Spector J. M., Merrill, M. D, Elen, J. & Bishop, M. J. (Ed.), Handbook of research on educational communications and technology, (ss. 401–412) içinde. New York: Springer.
  • Hornik, S. & Thornburg, S. (2010). Really engaging accounting: Second Life™ as a learning platform. Issues In Accounting Education, 25(3), 361-378.
  • Jackson, D. & Meek, S. (2021). Embedding work-integrated learning into accounting education: The state of play and pathways to future implementation. Accounting Education, 30(1), 63-85.
  • Kye, B., Han, N., Kim, E., Park, Y. & Jo, S. (2021). Educational applications of metaverse: possibilities and limitations. Journal of Educational Evaluation for Health Professions, 18, 1-13.
  • Lombardi M. (2007). Authentic learning for the 21st Century: An overview. Educause Learning Initiative, ELI Paper 1/2007. http://net.educause.edu/ir/library/pdf/ELI3009.pdf
  • Moncada, S. M. & Moncada, T. P. (2014). Gamification of learning in accounting education. Journal of Higher Education Theory and Practice, 14(3), 9-19.
  • Ng, W. C., Lim, W. Y. B., Ng, J. S., Xiong, Z., Niyato, D. & Miao, C. (2021). Unified Resource Allocation Framework for the Edge Intelligence-Enabled Metaverse. ArXiv Preprint ArXiv:2110.14325
  • Park, S.-M. & Kim, Y.-G. (2022). A metaverse: Taxonomy, components, applications, and open challenges. IEEE Access, 10, 4209-4251.
  • Pathways Commission (2012). Charting a national strategy for the next generation of accountants. http://aaajournals.org/doi/abs/10.2308/iace-10300?code=aaan-site
  • Prensky, M. (2007). Digital game-based learning. Minnesota: Paragon House.
  • Preston, J. (2021). Facebook, the metaverse and the monetisation of higher education. Impact of Social Sciences Blog. http://eprints.lse.ac.uk/113102/1/impactofsocialsciences_2021_11_12_facebook_the_ metaverse_and_the.pdf
  • Rospigliosi, P. a. (2022) Metaverse or simulacra? Roblox, Minecraft, Meta and the turn to virtual reality for education, socialisation and work. Interactive Learning Environments, 30(1), 1-3.
  • Sangster, A., Stoner, G. & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431-562.
  • Shute, V. J., Rahimi, S. & Emihovich, B. (2017). Assessment for learning in immersive environments. Liu, D., Dede, C., Huang, R. & Richards, J. (Ed.), Virtual, augmented, and mixed realities in education, (ss. 71-87) içinde. Singapore: Springer. https://doi.org/10.1007/978-981-10-5490-7_1
  • Shute, V. J. (2011). Stealth assessment in computer-based games to support learning. Computer Games and Instruction, 55(2), 503-524.
  • Somyürek, S. (2014). Öğrenme sürecinde Z kuşağının dikkatini çekme: Artırılmış gerçeklik. Eğitim Teknolojisi Kuram ve Uygulama, 4(1), 63-80.
  • Stephenson, N. (1992). Snow crash: A novel. New York: Bantam Books.
  • Yaşar, R. Ş. & Alkan, G. (2019). Muhasebe eğitiminde oyunlaştırma: Dijital oyun tabanlı öğrenme. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 331-352.
  • Zuckerberg, M. (2021). Founders Letter, 2021. https://about.fb.com/news/2021/10/founders-letter/
  • https://news.berkeley.edu/2020/05/16/watch-blockeley-uc-berkeleys-online-minecraft-commencement/
  • https://blog.roblox.com/2020/12/explosive-lil-nas-x-concert-paves-way-bold-new-roblox-experiences/
  • www.decentraland.org/blog/announcements/sotheby-s-opens-a-virtual-gallery-in-decentraland/
  • www.consultancy.uk/news/30011/pwc-buys-virtual-land-nft-in-the-sandboxs-metaverse
  • www.pragermetis.com/news/prager-metis-opens-first-ever-cpa-firm-metaverse/

SANAL GERÇEKLİĞİN MUHASEBE EĞİTİMİNE YANSIMALARI: ÜNİVERSİTEDEN METAVERSİTEYE DÖNÜŞÜM

Year 2022, Volume: 5 Issue: 2, 95 - 104, 31.12.2022
https://doi.org/10.46238/jobda.1121385

Abstract

COVID-19 pandemisinin oluşturduğu kısıtların yüz yüze iletişimi oldukça zorlaştırması, önceden yalnızca çevrimdışı olabileceği düşünülen faaliyetlerin sanal ortamlara taşınmasını beraberinde getirmiştir. Tüm dijital dünyaların birleşiminden oluşan kurgusal bir evren ve sanal bir paylaşım alanı olan Metaverse yeni bir olgu değildir. Ancak, pandemi döneminde eğitimin sanal ortamlarda sürdürülmesi sonucunda hayatımıza girişi hızlanmış ve Metaverse ile eğitimin entegrasyonu tartışılmaya başlanmıştır. Bu çalışmada, internetin geleceği olarak görülen Metaverse’ün üniversitelerde eğitim amacına yönelik olarak kullanılabilirliği tartışılmaktadır. Bu bağlamda muhasebe derslerinin üç boyutlu ve interaktif bir ortamda sürdürülmesinin sunduğu fırsatlar ve bu teknolojinin sınırları ortaya konulmaktadır.

References

  • Accounting Education Change Commission. (1990). Objectives of Education for Accountants: Position Statement Number One. Issues in Accounting Education, 5(2), 307-312.
  • Akour, I. A., Al-Maroof, R. S., Alfaisal, R. & Salloum, S. A. (2022). A conceptual framework for determining metaverse adoption in higher institutions of gulf area: An empirical study using hybrid SEM-ANN approach. Computers and Education: Artificial Intelligence, 3, 100052.
  • Allen, R. M. & McLaren, P. (2021). Protecting the university as a physical place in the age of postdigitization. Postdigital Science and Education.
  • Annetta, L. A. (2008). Video games in education: Why they should be used and how they are being used. Theory Into Practice. 47(3), 229-239.
  • Baudrillard, J. (1994). Simulacra and Simulation. Michigan: The University of Michigan Press. (İlk baskı: 1981).
  • Boellstorff, T. (2008). Coming of age in Second Life: An anthropologist explores the virtually human. New Jersey: Princeton University Press.
  • Buckless, F. A., Krawczyk, K. & Showalter, D. S. (2012). Accounting education in the Second Life world. The CPA Journal, Mart, 65-71.
  • Buckless, F. A., Krawczyk, K. & Showalter, D. S. (2014). Using virtual worlds to simulate real-world audit procedures. Issues In Accounting Education, 29(3), 389-417.
  • Damar, M. (2021). Metaverse ve eğitim teknolojisi. T. Talan (Ed.), Eğitimde dijitalleşme ve yeni yaklaşımlar (ss. 169-192) içinde. İstanbul: Efe Akademi.
  • Dimitrios, B., Labros, S., Nikolaos, K., Koutiva, M. & Athanasios, K. (2013). Traditional teaching methods vs. teaching through the application of information and communication technologies in the accounting field: Quo vadis? European Scientific Journal, 9(28), 73-101.
  • Dumlu, A. (2021). Jean Baudrillard ve yeni dünyanın inşası: Göstergebilimsel analiz örneği. Selçuk İletişim Dergisi, 14(1), 137-164.
  • Fardinpour, A., Rainers, T. & Dreher, H. (2013). Action-based learning assessment method (ALAM) in virtual training environments. H. Carter, M. Gosper ve J. Hedberg (Ed.), Electric Dreams, (ss. 267-277) içinde. 30th Ascilite Conference Proceedings. Sydney: Macquarie University.
  • Green, B.P. & Calderon, T.G. (2005). Assessing student learning and growth through audit risk simulations. Advances in Accounting Education, 7, 1-25.
  • Gregory, S., Gregory, B., Reiners, T., Fardinpour, A., Hillier, M., Lee, M. J. V. … Jacobson, M. (2013). Virtual worlds in Australian and New Zealand higher education: Remembering the past, understanding the present and imagining the future. M. Gosper, J. Hedberg, H. Carter (Ed.), Electric Dreams içinde. 30th Ascilite Conference Proceedings. Sydney: Macquarie University.
  • Gupta, G., Salter, S. B., Lopez, J. C. & Dottin, H. (2015). Using a global simulation to enhance student learning in the MBA level management accounting course. Journal of Theoretical Accounting Research, 11(1), 114-132.
  • Herrington, J., Reeves, T. C. & Oliver, R. (2014). Authentic learning environments. Spector J. M., Merrill, M. D, Elen, J. & Bishop, M. J. (Ed.), Handbook of research on educational communications and technology, (ss. 401–412) içinde. New York: Springer.
  • Hornik, S. & Thornburg, S. (2010). Really engaging accounting: Second Life™ as a learning platform. Issues In Accounting Education, 25(3), 361-378.
  • Jackson, D. & Meek, S. (2021). Embedding work-integrated learning into accounting education: The state of play and pathways to future implementation. Accounting Education, 30(1), 63-85.
  • Kye, B., Han, N., Kim, E., Park, Y. & Jo, S. (2021). Educational applications of metaverse: possibilities and limitations. Journal of Educational Evaluation for Health Professions, 18, 1-13.
  • Lombardi M. (2007). Authentic learning for the 21st Century: An overview. Educause Learning Initiative, ELI Paper 1/2007. http://net.educause.edu/ir/library/pdf/ELI3009.pdf
  • Moncada, S. M. & Moncada, T. P. (2014). Gamification of learning in accounting education. Journal of Higher Education Theory and Practice, 14(3), 9-19.
  • Ng, W. C., Lim, W. Y. B., Ng, J. S., Xiong, Z., Niyato, D. & Miao, C. (2021). Unified Resource Allocation Framework for the Edge Intelligence-Enabled Metaverse. ArXiv Preprint ArXiv:2110.14325
  • Park, S.-M. & Kim, Y.-G. (2022). A metaverse: Taxonomy, components, applications, and open challenges. IEEE Access, 10, 4209-4251.
  • Pathways Commission (2012). Charting a national strategy for the next generation of accountants. http://aaajournals.org/doi/abs/10.2308/iace-10300?code=aaan-site
  • Prensky, M. (2007). Digital game-based learning. Minnesota: Paragon House.
  • Preston, J. (2021). Facebook, the metaverse and the monetisation of higher education. Impact of Social Sciences Blog. http://eprints.lse.ac.uk/113102/1/impactofsocialsciences_2021_11_12_facebook_the_ metaverse_and_the.pdf
  • Rospigliosi, P. a. (2022) Metaverse or simulacra? Roblox, Minecraft, Meta and the turn to virtual reality for education, socialisation and work. Interactive Learning Environments, 30(1), 1-3.
  • Sangster, A., Stoner, G. & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431-562.
  • Shute, V. J., Rahimi, S. & Emihovich, B. (2017). Assessment for learning in immersive environments. Liu, D., Dede, C., Huang, R. & Richards, J. (Ed.), Virtual, augmented, and mixed realities in education, (ss. 71-87) içinde. Singapore: Springer. https://doi.org/10.1007/978-981-10-5490-7_1
  • Shute, V. J. (2011). Stealth assessment in computer-based games to support learning. Computer Games and Instruction, 55(2), 503-524.
  • Somyürek, S. (2014). Öğrenme sürecinde Z kuşağının dikkatini çekme: Artırılmış gerçeklik. Eğitim Teknolojisi Kuram ve Uygulama, 4(1), 63-80.
  • Stephenson, N. (1992). Snow crash: A novel. New York: Bantam Books.
  • Yaşar, R. Ş. & Alkan, G. (2019). Muhasebe eğitiminde oyunlaştırma: Dijital oyun tabanlı öğrenme. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 331-352.
  • Zuckerberg, M. (2021). Founders Letter, 2021. https://about.fb.com/news/2021/10/founders-letter/
  • https://news.berkeley.edu/2020/05/16/watch-blockeley-uc-berkeleys-online-minecraft-commencement/
  • https://blog.roblox.com/2020/12/explosive-lil-nas-x-concert-paves-way-bold-new-roblox-experiences/
  • www.decentraland.org/blog/announcements/sotheby-s-opens-a-virtual-gallery-in-decentraland/
  • www.consultancy.uk/news/30011/pwc-buys-virtual-land-nft-in-the-sandboxs-metaverse
  • www.pragermetis.com/news/prager-metis-opens-first-ever-cpa-firm-metaverse/
There are 39 citations in total.

Details

Primary Language English
Journal Section Review
Authors

Şebnem Yaşar 0000-0001-6173-5148

Publication Date December 31, 2022
Published in Issue Year 2022 Volume: 5 Issue: 2

Cite

APA Yaşar, Ş. (2022). REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY. Journal of Business in The Digital Age, 5(2), 95-104. https://doi.org/10.46238/jobda.1121385
AMA Yaşar Ş. REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY. JOBDA. December 2022;5(2):95-104. doi:10.46238/jobda.1121385
Chicago Yaşar, Şebnem. “REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY”. Journal of Business in The Digital Age 5, no. 2 (December 2022): 95-104. https://doi.org/10.46238/jobda.1121385.
EndNote Yaşar Ş (December 1, 2022) REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY. Journal of Business in The Digital Age 5 2 95–104.
IEEE Ş. Yaşar, “REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY”, JOBDA, vol. 5, no. 2, pp. 95–104, 2022, doi: 10.46238/jobda.1121385.
ISNAD Yaşar, Şebnem. “REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY”. Journal of Business in The Digital Age 5/2 (December 2022), 95-104. https://doi.org/10.46238/jobda.1121385.
JAMA Yaşar Ş. REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY. JOBDA. 2022;5:95–104.
MLA Yaşar, Şebnem. “REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY”. Journal of Business in The Digital Age, vol. 5, no. 2, 2022, pp. 95-104, doi:10.46238/jobda.1121385.
Vancouver Yaşar Ş. REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY. JOBDA. 2022;5(2):95-104.

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