Modeling Accounting Workplace Interactions with Text‐to‐Video Animation

Abstract

This article describes a new pedagogical tool, text-to-video animation software, that accounting instructors can adopt to easily generate quality videos that address a variety of accounting learning objectives. Although this tool can be used to enhance traditional pedagogical methods, such as case analysis and discussion, it can also be used to address accounting learning objectives not currently addressed by traditional pedagogical methods. This article outlines the benefits of adopting and using this tool in financial and managerial accounting courses, and encourages further study of its effectiveness.

A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*

“…Debreceny and Farewell (2010a) Students were engaged in a case activity where they (i) learned the current US GAAP taxonomy, (ii) learned mapping and tagging processes, and (iii) used XBRL taxonomy and instance document creation program Irvine et al (2011) A simulation case where students used Excel to adjust inventory and capital asset accounts in the financial statements for a company adopting IFRS Gomaa et al (2011) Students used XBRL to extract financial reports of two companies and then performed ratio analyses using spreadsheets to compare the performance of the two companies Elam et al (2012) Offered a case with a brief introduction to XBRL for business or accounting majors. Students also used freely available software products (Altova XMLSpy) Phillips and Sheehan (2013) Used online and computer technology to focus on online retailers. In the role of financial analyst for a venture capital firm, the students evaluated two online retailers who have applied for financing Klamm and Segovia (2014) Presented a case for students to construct financial statements using FRx, a financial statement tool in Microsoft Dynamics GP Guthrie and Nicholls (2015) Students envisioned their financial future and used Excel to estimate income tax and prepare a budget Grimm and Blazovich (2016) Described an integrated financial statement analysis project that required extensive use of Excel over several weeks Stuebs et al (2017) Required students to use their Excel skills to analyze and combine managerial accounting information to make judgments, conclusions, and recommendations Angelo et al (2018) Evaluation of cost behavior and performing predictive data analysis to forecast future outcomes Shepherd and Amlani (2019) Simulations, including capital budgeting decisions and preparation of pro forma financial statements Presley (2019) Analyzing large inventory data sets using Excel software Albritton and Holmes (2020) Used Excel to develop a case with an error in the financial reports and weaknesses infused in accounting procedures so students can critically think about revenue recognition for long-term contracts Porter (2019) Similar to Grimm and Blazovich (2016), which described a multistep project requiring Excel usage, Porter's project required Principles of Accounting students to also use Excel to bring about a better understanding of (i) the accounting cycle, (ii) basic tax consequences, (iii) financial statement effects, and (iv) investor reactions…”

Ensino da Contabilidade Gerencial: uma Análise Descritiva e Bibliométrica

“…O cluster 2 (verde escurocom 12 artigos) engloba estudos que discorrem a respeito de métodos de aprendizagem ou ferramentas pedagógicas inovadoras, como: aprendizagem ativa (Stout, 2015;Huels & Weber, 2021), desenhos (Aaltola & Manninen, 2021), sala de aula invertida (Downen & Hyde, 2016), uso de redes sociais (Holmes & Rasmussen, 2018) e softwares (Phillips & Sheehan, 2013). Os resultados destas pesquisas demonstram que ferramentas de aprendizagem mais inovadoras, onde o aluno participa da construção do conhecimento, melhoram o desempenho e a compreensão dos mesmos, e em muitos casos fazem eles se interessarem mais pela CG.…”

“…O cluster 2 (verde): inovações na educação em CG, possui 8 itens (activity-based costing, australia, balanced scorecard, business simulation, deep learning, experiential learning, management accounting education e teaching innovation) que estão fortemente associados a temáticas relacionadas a CG e métodos de aprendizagem, a palavra-chave Austrália também aparece neste grupo, um pouco mais dispersa, corroborando com o achado da Tabela 5, no qual ele foi um dos países onde as pesquisas foram mais realizadas. As inovações na educação em CG, relacionam-se principalmente com diferentes abordagens pedagógicas atuais, que deixam o processo de ensino e aprendizagem mais dinâmico e auxiliam na evolução da educação, algumas dessas inovações incluem a utilização de desenhos (Aaltola & Manninen, 2021); casos de empresas reais, para introduzir conteúdos relacionados a análise de custos (Huels & Weber, 2021); a rede social Pinterest (Holmes & Rasmussen, 2018); sala de aula invertida (Downen & Hyde, 2016); e animação de texto para vídeo (Phillips & Sheehan, 2013). Todas estas abordagens inovadoras são propostas, com o intuito de melhorar o ensino de CG, para que os mesmos finalizem o curso de graduação mais preparados para o mercado de trabalho, assim como o desempenho do aluno, melhorando o seu engajamento e os tornando mais interessados em aprender, para que assim também possam levar esses conhecimentos para a vida profissional.…”

GoAnimate

“…Technology shapes how many of us design and deliver meaningful student learning experiences (Courts & Tucker, 2012; Khan, 2009; Lee & Tseng, 2008; Phillips & Sheehan, 2013). Research has supported the idea that multiple approaches in the classroom, including those that are technology based, can enhance critical thinking (e.g., Behar-Horenstein & Niu, 2011).…”

“…It is our intent to detail the features and functionalities of GoAnimate, with special attention given to how it can be used by instructors and students alike. In addition, given advances in text-to-video software and recent literature on the topic (Phillips & Sheehan 2013; Stratton & Julien, 2013), we will offer a constructive analysis of the advantages and foremost limitations of GoAnimate web software in contrast to its now defunct competitor Xtranormal.…”