Ra mono, Dwi; Sa i, Ra na Cand a; Wa sono, Sony; Ubaidillah, Muhammad;
Wibowo, Luqman Mulki
A icle
Vi ual eali y and pe cei ed lea ning e ec i eness in
accoun ing s udies: he media ing ole o ask- echnology
i
Cogen Business & Managemen
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Sugges ed Ci a ion: Ra mono, Dwi; Sa i, Ra na Cand a; Wa sono, Sony; Ubaidillah, Muhammad;
Wibowo, Luqman Mulki (2024) : Vi ual eali y and pe cei ed lea ning e ec i eness in accoun ing
s udies: he media ing ole o ask- echnology i , Cogen Business & Managemen , ISSN 2331-1975,
Taylo & F ancis, Abingdon, Vol. 11, Iss. 1, pp. 1-18,
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Vi ual eali y and pe cei ed lea ning
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Dwi Ra mono, Ra na Cand a Sa i, Sony Wa sono, Muhammad Ubaidillah &
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To ci e his a icle: Dwi Ra mono, Ra na Cand a Sa i, Sony Wa sono, Muhammad Ubaidillah &
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ACCOUNTING, CORPORATE GOVERNANCE &
BUSINESS ETHICS | RESEARCH ARTIClE
Cogen Business & ManageMen
Vi ual eali y and pe cei ed lea ning e ec i eness in accoun ing
s udies: he media ing ole o ask- echnology i
Dwi Ra monoa , Ra na Cand a Sa ib , Sony Wa sonoc, Muhammad Ubaidillahd and
luqman Mulki Wibowod
aDepa men o accoun ing, Facul y o economics and Business, uni e si as Diponego o, sema ang, indonesia; bDepa men
o accoun ing educa ion, Facul y o economics, uni e si as nege i Yogyaka a, Yogyaka a, indonesia; cDepa men o
accoun ing, Facul y o economics and Business, uni e si as gadjah Mada, Yogyaka a, indonesia; daccoun an P o essional
educa ion P og am, Facul y o economics and Business, uni e si as Diponego o, sema ang, indonesia
ABSTRACT
The use o i ual eali y (VR) o he imp o emen o lea ning ou comes o accoun ing
s udies is an a ea in which he esea ch is s ill limi ed. Technology-based accoun ing
lea ning is e y impo an because, cu en ly, he accoun ing p o ession is e y much
a ec ed by apid echnological change which means ha i mus adap o emain
ele an in he business wo ld. This s udy aims o examine he ole o he media ing
e ec o ask- echnology i (TTF) on he ela ionship be ween he use o VR and
lea ning ou comes o accoun ing s udies. This esea ch model s a es ha he use o VR
will be able o inc ease TTF, echnology quali y and accessibili y, and hen inc ease
e lec i e hinking and educe cogni i e o e load he eby inc easing pe cei ed lea ning
e ec i eness (PlE). The hypo heses de i ed om his model we e es ed empi ically
using su ey da a om 199 use s o VR engaged in accoun ing s udies. The da a
analysis uses pa ial leas squa es-s uc u al equa ion modeling (PlS-SEM), and he
esul s suppo he hypo hesis ha TTF media es he ela ionship be ween VR use,
lea ning beha io , and PlE.
1. In oduc ion
In he cu en e a known as he indus y 4.0, he e has been an accele a ion o digi aliza ion and in o -
ma ion echnology in business and go e nmen such as e-comme ce and e-go e nmen . The COVID-19
pandemic also accele a ed digi aliza ion in a ious sec o s. In hese ci cums ances, a ious p o essions
a e cu en ly acing he challenge o ha ing o adap o a e y apidly changing en i onmen , especially
in ela ion o echnology. The accoun ing p o ession is also a ec ed by echnological change, so i mus
adap o emain ele an in he u u e (Jackson e al., 2022; Ta a es e al., 2023). One way o adap is
echnology-based accoun ing lea ning (Ta a es e al., 2023).
This cu en digi al ans o ma ion in he ield o educa ion has seen he de elopmen o e-lea ning
which is a mo e lexible lea ning me hod wi hou limi a ions o ime, dis ance, and space (Umai e al.,
2022; Zhang e al., 2017). The challenge o educa o s is o use echnology o suppo he achie emen
o high lea ning ou comes. The educa ional communi y has been inc easingly conce ned abou he e ec-
i eness o echnologies such as i ual lea ning en i onmen s (VlEs). One o he educa ional echnolo-
gies o VlE is i ual eali y (VR) (Jena, 2016; Jeon, 2023; Sa i e al., 2023; Umai e al., 2022; Zhang e al.,
2017). VR is a echnology-based lea ning media ha has in e ac i e cha ac e is ics and high imme si e-
ness, and i c ea es a sense o p esence which means i can imp o e lea ning ou comes (Sa i e al., 2023;
Umai e al., 2022; Zhang e al., 2017). VR has been widely used in he educa ional sec o because i has
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup.
CONTACT Dwi Ra mono dwi. a [email protected] uni e si as Diponego o, Jl. P o . soedha o sH, embalang, sema ang 50275, Jawa
engah, indonesia
h ps://doi.o g/10.1080/23311975.2024.2316890
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published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
Recei ed 27 Oc obe 2023
Re ised 5 Feb ua y 2024
Accep ed 6 Feb ua y 2024
REVIEWING EDITOR
Collins N im; Uni e si y o
Sou hamp on; Uni ed
Kingdom o G ea B i ain
and No he n I eland
KEYWORDS
Vi ual eali y; ask-
echnology i ; echnology
quali y; echnology
accessibili y; e lec i e
hinking; cogni i e
o e load; pe cei ed
lea ning e ec i eness
SUBJECTS
Accoun ing; Accoun ing
Educa ion; Financial
Accoun ing; I.T. Teaching
2 D. RATMONO ETAl.
h ee main cha ac e is ics which a e i s ad an ages, namely, imme sion, in e ac ion, and imagina ion
(Umai e al., 2022).
Nowadays, VR has become an in eg al pa o VlE. VR is a use ul ool ha b ings people oge he om
a ious pa s o he wo ld o engage and in e ac wi hou geog aphical, social, and economic bounda -
ies. VR echnology c ea es an imagina y wo ld ha can anscend he bounda ies ound in adi ional
educa ion. Ins ead o he adi ional me hod o lea ning ha in ol es lis ening o a lec u e in a class-
oom, s uden s can abso b wo ds by using a headse and he e o e ha e wha eels like an au hen ic
expe ience in a i ual space. The cons uc i ism and game-based lea ning ha VR p o ides can imp o e
s uden s’ lea ning capabili ies when compa ed o he eaching and lea ning p ocess o e ed by adi-
ional pedagogy. VR can p o ide eal- ime isualiza ion and in e ac ion in a i ual wo ld ha can be a
way o app oach he eal wo ld (Chuan e al., 2008; Jeon, 2023). Use s can wea h ee-dimensional (3D)
glasses and eel as i hey a e loa ing in a p ojec ed wo ld in which hey can mo e eely (la e e al.,
2015). VR makes i possible, in he lea ning p ocess, o isualize and s imula e e en s ha a e no pe -
cei able in eal li e; he e o e, use s can ob ain pe cei ed lea ning e ec i eness (PlE) in he ields o
a chi ec u e, medicine, compu e science, cons uc ion, and business (An onie a, 2014; G een e al., 2014;
G iol e al., 2014; Kim & Choo, 2023; Sa i e al., 2023; Umai e al., 2022; Zhang e al., 2017).
P e ious esea ch has es ed he e ec i eness o VR in he lea ning p ocess in a ious ields such as
enginee ing (Alhalabi, 2016), he mili a y, (Webs e , 2016), obo ic su ge y (B ic e al., 2016; F ancis e al.,
2020), i e igh ing (Çaki oglu & Gökoglu, 2019), nego ia ion aining (Ding e al., 2020), heal h-ca e ain-
ing (Chow-Whi e e al., 2017), e hics educa ion (Sholihin e al., 2020), sa e y aining (Ped am e al., 2020),
cons uc ion design (Umai e al., 2022), business e hics (Sa i e al., 2023) and ma ke ing (Kim & Choo,
2023). Howe e , empi ical esea ch on he use o VR in accoun ing s udies is s ill e y limi ed. This s udy
expands p e ious esea ch by analyzing he use o VR in imp o ing lea ning ou comes in accoun ing.
S udies on he use o echnology in accoun ing s udies a e signi ican because, cu en ly, he accoun ing
p o ession mus adap o he p ocess o echnological e olu ion and ans o ma ion (Ta a es e al., 2023).
Educa ion and aining o indi iduals capable o adap a ion in his e a o digi al ans o ma ion a e nec-
essa y o he su i al and sus ainabili y o he accoun ing p o ession in he u u e (Ta a es e al., 2023).
One o he la es echnological inno a ions in he accoun ing ield is he use o VR o help accoun-
an s unde s and company inancial epo s be e and as e (Al-Gnb i, 2022; Chukuwani, 2022; Egiyi,
2022; Zou, 2019). Egiyi (2022) shows ha he e a e se e al bene i s o VR in he accoun ing ield, namely:
(1) c ea ion o inancial s a emen s, (2) accoun ing da a isualiza ion, (3) accoun ing educa ion, ec ui -
men and aining, (4) i ual communica ion, ne wo king and cus ome se ice, (5) co po a e epo ing,
and (6) audi ing. VR will make all accoun ing ac i i ies and p epa a ion o inancial epo s mo e au o-
ma ic in he u u e. VR will make asks such as budge ing, in oicing, cus ome managemen , in en o y,
audi ing o s ock and o he s mo e e icien and e ec i e. VR can enable accoun an s whe e e hey a e
o wo k emo ely and can p o ide use s wi h mo e e icien expe iences such as eam mee ings, making
p esen a ions, aining p og ams, and o he s. Fu he mo e, VR will enable accoun an s o check in en o y
in eal ime and wi h VR, i can educe cos s such as anspo a ion cos s because he e is no longe a
need o go di ec ly o he ield when you wan o check in en o y a ailabili y. In accoun ing lea ning,
VR is used o unde s and accoun ing s anda ds and sys ems in a eal-li e si ua ion. One example o VR
applica ion in accoun ing lea ning is Top Educa ion Ins i u e (TOP) in collabo a ion wi h PwC Aus alia,
de eloped o help s uden s unde s and accoun ing concep s. The TOP applica ion helps s uden s in he
p ocess o lea ning accoun ing concep s in an in e ac i e and un way because hey mo e om a s an-
da d class oom si ua ion o a i ual s o e and apply hese accoun ing p inciples in a eal li e.
Al hough se e al p e ious s udies ha e p o ided empi ical e idence ha use s ha e mo e lea ning
expe iences wi h VR, he e is s ill e y li le esea ch ha ocuses on he mechanism o how VR can
inc ease he PlE o use s (Zhang e al., 2017). Mos p e ious esea ch ocuses on use ’s in en ion o use
VR based on he echnology accep ance model (TAM) heo y. The e is s ill e y limi ed exis ing esea ch
analyzing how VR a ec s lea ning ou comes, especially PlE. Al hough se e al s udies ha e desc ibed VR
as imp o ing lea ning ou comes when a ask is designed well, ew ha e based i on he ask- echnology
i (TTF) heo y when de eloping esea ch models.
Zhang e al. (2017) ha e es ed how he use o VR, acco ding o TTF heo y, can inc ease PlE in busi-
ness analy ics cou ses. They es ed he ole o he TTF a iable as a mode a o in he ela ionship be ween
COGENT BUSINESS & MANAGEMENT 3
VR, echnology quali y and accessibili y, e lec i e hinking, and PlE. Howe e , empi ical e idence does
no suppo he hypo hesis abou he mode a ing e ec o he TTF a iable. This s udy ex ends he
esea ch o Zhang e al. (2017) by basing i on a media ion model, a he han a mode a ion one. In
o de o explain he mechanism o p ocess o how independen /exogenous a iables (use o VR) can
in luence dependen /endogenous a iables (pe cei ed lea ning e ec i eness), i is mo e app op ia e o
use he media ion model han he mode a ion one (Hai e al., 2022; Hayes, 2022; Hayes & Rockwood,
2020). Apa om ha , expansion was also ca ied ou by adding he cogni i e o e load a iable as one
o he impo an lea ning beha io a iables in esea ch on lea ning (Buchne e al., 2022).
2. Li e a u e e iew and hypo hesis de elopmen
2.1. Task- echnology i heo y
The ask- echnology i (TTF) heo y has been used in empi ical esea ch o es he use ulness o ech-
nology in he wo k en i onmen and educa ion (Jung e al., 2023). TTF heo y explains he le el o
con o mi y be ween he equi emen s o a pe son’s ask and he abili y o echnology o suppo ha
pe son’s skills when pe o ming he ask (Dishaw e al., 2002). TTF heo y is pa o con ingency heo y
which explains he use ulness o echnologies (Jung e al., 2023). The igh echnology o a speci ic ask
can help indi iduals o o ganiza ions achie e hei goals and imp o e pe o mance. In addi ion, TTF he-
o y is use ul o unde s anding he echnology- o-pe o mance chain, ocusing on he ma ch be ween
use ask needs and he unc ionali y p o ided by he echnology (Howa d & Rose, 2019). TTF heo y
complemen s he exis ing ocus on u ili y in esea ch on accep ance based on models such as he ech-
nology accep ance model (TAM) heo y, in which he use ’s a i ude owa d echnology in luences his o
he choice (Klopping & McKinney, 2004). Howe e , he use ’s skill selec ion beha io does no always
gua an ee ha ask pe o mance will imp o e (Jung e al., 2023). On he o he hand, he use o he TTF
model has been shown o imp o e pe sonal and o ganiza ional ask pe o mance (Goodhue & Thompson,
1995; Jung e al., 2023). TTF heo y shows he impo ance o decision-making and choosing app op ia e
in o ma ion echnology o di e en asks. TTF heo y has been used in p e ious esea ch o explain he
success ul selec ion o in o ma ion echnology in a ious digi al ans o ma ion con ex s such as online
educa ional con en ha ensu es sus ainable use (Wu e al., 2018), In e ne o Things (IoT) ne wo k sys-
ems o disas e managemen (Sinha e al., 2019), lea ning abou VR echnology o inc ease i s e ec s
(Zhang e al., 2017), and decision suppo sys ems o imp o e he quali y o decisions (E skine e al., 2019).
2.2. Vi ual eali y (VR)
VR is de ined as " he sum o he ha dwa e and so wa e sys ems ha seek o pe ec an all-inclusi e,
senso y illusion o being p esen in ano he en i onmen " (Biocca & Delaney, 1995; Radian i e al., 2020).
VR has h ee co e cha ac e is ics, namely in e ac i i y, p esence, and imme sion (Radian i e al., 2020;
Ryan, 2015; Walsh & Pawlowski, 2002). In e ac i i y is he deg ee o which a use can modi y he VR
en i onmen in eal ime (S eue , 1995). P esence is conside ed o be " he subjec i e expe ience o being
in one place o en i onmen , e en when one is physically si ua ed in ano he " (Wi me & Singe , 1998).
Acco ding o a echnological pe spec i e, he e m imme sion means “ he ex en o which he compu e
displays a e capable o deli e ing an inclusi e, ex ensi e, su ounding, and i id illusion o eali y’’ (Sla e
& Wilbu , 1997). Mo e p ecisely, his includes he deg ee o which he physical eali y is excluded, he
ange o senso y modali ies, he wid h o he su ounding en i onmen , and he esolu ion and accu acy
o he display (Sla e & Wilbu , 1997). The echnological a ibu es o VR echnology—such as he ame
a e o he display esolu ion—consequen ly de e mine he deg ee o imme sion ha a use expe iences
(Bowman & McMahan, 2007).
The main ad an age o VR is ha i can p o ide collabo a i e lea ning by emphasizing imme sion,
in e ac ion, and communica ion. Imme sion is a eeling o being physically p esen in a non-physical
wo ld. In e ac ion means ha use s can see a change in ac i i y on he sc een as a esul o hei inpu
(e.g. a ges u e) and espond o a new ac i i y ins an ly and quickly. Imagina ion means ha a VR en i-
onmen igge s he human mind’s capaci y o imagine in a c ea i e sense, non-exis en hings. VR has
4 D. RATMONO ETAl.
wo impo an ea u es, namely ep esen a ional ideli y and immediacy o con ol. Rep esen a ional
ideli y is he deg ee o ealism p o ided by he ende ed 3D images and scenes (Dalga no e al., 2002).
I also e e s o he connec edness and con inui y o he s imuli expe ienced (Wi me & Singe 1998).
Meanwhile, he immediacy o con ol e e s o he abili y o change he iew posi ion o di ec ion, gi ing
he imp ession o smoo h mo emen h ough he en i onmen , and he abili y o pick up, examine, and
manipula e objec s wi hin he i ual en i onmen (Dalga no e al., 2002). P e ious esea ch has docu-
men ed ha he e has been an inc ease in he use o VR in he ield o educa ion and aining because
i can s imula e in e ac i i y and mo i a ion he eby inc easing PlE (Egiyi, 2022; Ga is e al. 2002; O &
Ta ella 2009; Radian i e al., 2020; Sa i e al., 2023; Zhang e al., 2017).
VR is able o help s uden s explo e compu e -gene a ed mul imedia lea ning en i onmen s in eal ime.
I can p o ide imme si e lea ning en i onmen s in which lea ne s a e able o ha e an expe ience like eal
li e whe e he e is limi ed o no access o he eal wo ld (F eina & O , 2015; Radian i e al., 2020). One o
he ea u es o VR is ha i ’s capable o making lea ning en i onmen s highly imme si e. Radian i e al.
(2020) de ined imme sion as " he in ol emen o a use in a i ual en i onmen du ing which his o he
awa eness o ime and he eal wo ld o en becomes disconnec ed, hus p o iding a sense o being in
he ask en i onmen ins ead" (p. 2). The no el y o VR echnology can b ing exci emen and un o lea n-
ing en i onmen s (Radian i e al., 2020). P e ious s udies ha e ound ha using new echnology such as
VR o lea ning can os e lea ne s’ mo i a ion in compa ison o con en ional lea ning ma e ials. Jensen
and Kon adsen (2018) e iewed he use o imme si e VR echnologies, pa icula ly o skill acquisi ion.
They ocused on imme sion and p esence and ound ha VR is use ul o aining cogni i e skills ha a e
ela ed o spa ial and isual knowledge, isual scanning, obse a ional skills, psychomo o skills ha
in ol e head mo emen , and a ec i e con ol o emo ional esponse in s ess ul o di icul si ua ions
(Jensen & Kon adsen, 2018). These indings a e in line wi h o he esea ch ha has also ound ha lea n-
ing wi h VR can imp o e lea ning ou comes (Alhalabi, 2016). Zou (2019) a gues ha VR can help accoun-
an s in managing accoun ing sys ems and inancial da a and p o ide ad ice o op managemen o
business de elopmen . VR is no only on i s pa h o becoming a i al pa o all businesses. I also p o-
ides a a - eaching and inno a i e expe ience o accoun ing educa ion (Al-Gnb i, 2022; Chukuwani, 2022;
Zou, 2019). In he con ex o accoun ing lea ning, Sa i e al. (2023) ha e p o ided empi ical e idence ha
VR can imp o e echnology quali y, echnology accessibili y, and sel -e icacy. This esea ch expands he
esea ch o Sa i e al. (2023) wi h a mo e comp ehensi e model, namely by adding he a iables ask
echnology i , e lec i e hinking, cogni i e lea ning and pe cei ed lea ning e ec i eness.
In o de o add ess a speci ic gap in p e ious esea ch, his s udy de elops a media ion model o
analyze he mechanism o p ocess o how he use o VR can inc ease pe cei ed lea ning e ec i eness.
This s udy a gues ha VR echnology has ep esen a ional ideli y and immediacy o con ol ea u es ha
a e easy o use, he eby inc easing echnology accessibili y. In addi ion, hese wo ea u es a e app op i-
a e echnology so ha use s pe cei e hem as quali y (Dalga no e al., 2002; Sa i e al., 2023; Zhang
e al., 2017; Zou, 2019). The use o use - iendly and high-quali y VR u he inc eases he ma ch be ween
echnological capabili ies and he needs o ca ying ou an assignmen o TTF. VR echnology has ease
o use ea u es ( he same as he echnology accessibili y a iable a ibu e) and use ulness ( he echnol-
ogy quali y a iable a ibu e) which can inc ease sui abili y o he use ’s ask (Ped am e al., 2020).
Fu he mo e, TTF can imp o e e lec i e hinking in he lea ning p ocess which equi es highe -o de
hinking skills, as i in ol es s uden s’ capaci y o hink, eac and decide a ionally (Jena 2016; Sa i e al.,
2023; Zhang e al., 2017). In addi ion, TTF can educe cogni i e o e load because he p esen a ion o
in o ma ion in VR is easy o unde s and bu comp ehensi e (Jena, 2016; Buchne e al., 2022). Inc easing
e lec i e hinking and educing cogni i e o e load u he con ibu e posi i ely o lea ning
e ec i eness.
2.3. Hypo hesis de elopmen
2.3.1. The in luence o VR on echnology quali y and echnology accessibili y
VR has ea u es ha include echnology quali y and echnology accessibili y (Salzman e al., 1999).
Technology quali y is desc ibed as “impo an ,” “ ele an ,” “use ul,” and “ aluable,” so i is simila o
COGENT BUSINESS & MANAGEMENT 5
“pe cei ed use ulness” (Zhang e al., 2017). Meanwhile, echnology accessibili y is cha ac e ized by
whe he i is “con enien ,” “con ollable,” and “easy,” so i is he same as pe cei ed ease o use.
VR echnology has been widely used in a ious ields including medicine, enginee ing, cons uc ion,
business, educa ion, and en e ainmen (Radian i e al., 2020; Sa i e al., 2023; Zhang e al., 2017; Zou,
2019). The VR sys em is able o imme se use s in o a 3D i ual en i onmen whe e hey can in e ac in
eal ime wi h i ual objec s. Wi h hese ea u es, VR echnology can imp o e use pe o mance in a i-
ous ields (Radian i e al., 2020; Zhang e al., 2017). Shi a uddin and Sulba an (2006) and Umai e al.
(2022) ound ha VR can help s udy cons uc ion in cou ses such as enginee ing and building design.
lawson e al. (2015) also ound ha VR enables be e s udies in physics. Wi h wo main ea u es o VR,
namely ep esen a ional ideli y and immediacy o con ol, an app op ia e se o lea ning asks needs o
be designed. Wi h app op ia e echnology suppo ing hei asks in VR, lea ne s will ind he echnology
use ul and easy o use (Dalga no e al., 2002; Sa i e al. 2023; Zhang e al., 2017). Thus, he use o VR
can imp o e echnology quali y and echnology accessibili y. Based on TTF heo y, VR echnology may
bes be deployed o suppo indi iduals and acili a e he comple ion o asks so ha use s pe cei e i
as ha ing good quali y. An expe imen al s udy by Chapoulie (2014) ocused on wo ypes o VR in e ace,
namely a six deg ees o eedom (6DOF) joys ick and inge - acking sys ems. In he expe imen , use s
ound i easy o make manipula ions and ges u es. Chapoulie (2014) p o ided empi ical e idence ha VR
is easy o use o mee s he c i e ia o echnology accessibili y. Sa i e al. (2023) ha e p o ided empi ical
e idence ha he use o VR has a posi i e e ec on echnology quali y and echnology accessibili y.
The e o e, we hypo hesize:
H1: The use o i ual eali y has a posi i e e ec on echnology quali y.
H2: The use o i ual eali y has a posi i e e ec on echnology accessibili y.
2.3.2. The in luence o VR use on ask- echnology i
A new kind o in o ma ion echnology such as VR will only be used i i s unc ion suppo s he use ’s
asks and can imp o e lea ning ou comes. The e o e, i is necessa y o design an app op ia e se o
lea ning asks wi h suppo o hose asks, such as VR, ha use s pe cei e as use ul and easy o use
(Dalga no e al., 2002; Radian i e al., 2020; Zhang e al., 2017).
The abili y o an in o ma ion sys em o suppo a ask can be explained by he TTF model (S ong
e al., 2006). TTF implies ma ching be ween he capabili ies o he echnology and he demands o he
ask (Goodhue & Thompson, 1995). The e is an a gumen ha in o de o echnology o ha e a posi i e
impac on indi idual pe o mance, he echnology mus i he pe o mance, sys em cha ac e is ics, and
ask cha ac e is ics in a TTF model (McGill&Klobas, 2009). Empi ical e idence has shown ha VR ea u es
ha e imp o ed ask- echnology i (Jung e al., 2023; Radian i e al., 2020; Zhang e al., 2017).
H3: The use o i ual eali y has a posi i e e ec on ask- echnology i .
2.3.3. The in luence o ask- echnology i on echnology quali y and echnology accessibili y
Acco ding o TTF heo y, i echnology p o ides a good i wi h he asks, use s should pe cei e he
echnology as being use ul and easy o use o comple e he ask (Zhang e al., 2017). Zaka ia and Daud
(2014) a gued ha TTF is a p edic o o echnology quali y. P e ious s udies ha e ound ha he e is a
signi ican posi i e ela ionship be ween TTF and echnology quali y (Dishaw e al., 2002; Zhang e al.,
2017). O he empi ical e idence has shown ha echnology quali y is mo e dependen on he echnol-
ogy’s i wi h he ask han he wo kplace en i onmen (Klopping & McKinney, 2004). In addi ion,
Klopping and McKinney (2004) and Zhang e al. (2017) p o ided empi ical e idence ha TTF can inc ease
echnology accessibili y. TTF will in luence use belie s abou he consequences o use, namely echnol-
ogy quali y and accessibili y.
H4: Task- echnology i has a posi i e e ec on echnology quali y.
H5: Task- echnology i has a posi i e e ec on echnology accessibili y.
6 D. RATMONO ETAl.
2.3.4. The in luence o echnology quali y, echnology accessibili y, and ask- echnology i on
e lec i e hinking and pe cei ed lea ning e ec i eness
The e is an a gumen ha ins uc ional implemen a ion o echnology, and no echnology i sel , de e -
mines lea ning ou comes (Webs e & Hackley, 1997; Zhang e al., 2017). When he echnology is igh o
sol ing lea ning asks, i can encou age e lec i e hinking and educe cogni i e o e load he eby inc eas-
ing PlE. Re lec ion is an impo an ac o o someone who wan s o become an e ec i e li elong lea ne
and an e ec i e p oblem sol e . Re lec i e hinking has cha ac e is ics including ac i ely moni o ing,
e alua ing, and modi ying one’s hinking and compa ing i o expe models, pee s, and p io expe ience
(Zhang e al., 2017). VR can o e se e al unc ions o suppo e lec i e hinking. The e is a heo e ical
amewo k ha good quali y and easy- o-use echnology can imp o e e lec i e hinking in ou ways
(Zhang e al., 2017): (a) p ocess displays, showing lea ne s explici ly wha hey a e doing o sol e a ask
o lea n a concep ; (b) p ocess p omp s, p omp ing s uden s o explain and e alua e wha hey did
be o e, du ing, o a e p oblem-sol ing ac s; (c) p ocess models, ocusing on he p ocess ha an expe
would use in o de o hink abou o sol e speci ic p oblems; and (d) a o um o e lec i e social dis-
cou se, indica ing ha e lec ion can also be a social ac i i y and can be in luenced by a communi y.
The li e a u e s a es ha echnology quali y and echnology accessibili y a e an eceden s o lea ning
beha io such as e lec i e hinking which in u n has an impac on PlE (Radian i e al., 2020; Sa i e al.,
2023; Zhang e al., 2017). In using VR, PlE depends on he quali y and accessibili y o he echnology
used which is e e ed o as he model o echnology-media ed lea ning (TMl) (Salzman e al., 1999; Sa i
e al., 2023; Sha da e al. 2004; Wan e al., 2007).
The echnology quali y and echnology accessibili y in he VR ea u e a e designed o in luence lea n-
ing beha io such as e lec i e hinking and cogni i e o e load. VR’s unique ea u es alone a e no
enough o acili a e lea ning, hinking, and unde s anding. I he echnology can suppo one o mo e
o hese ou ways (Zhang e al., 2017), hen e lec i e hinking can be imp o ed. VR echnology ha has
good quali y and accessibili y and is sui ed o wha is needed o comple e asks will be able o imp o e
e lec i e hinking (Jung e al., 2023; Radian i e al., 2020; Zhang e al., 2017).
The main goal o he lea ning p ocess is o gain knowledge and inc ease he capabili y o ake e ec-
i e ac ion. Howe e , in lea ning esea ch, i is di icul o measu e knowledge and capabili ies; indeed,
only ac ions and pe o mance esul ing om he lea ning p ocess can be obse ed and measu ed (Ala i
& leidne , 2001). Re lec i e hinking equi es highe -o de hinking skills as i in ol es s uden s’ capaci y
o hink, eac , and decide a ionally (Zhang e al., 2017). lee e al. (2010) p o ided empi ical e idence
showing ha desk op VR can imp o e use ’s e lec i e hinking and lea ning ou comes. Vi ual lea ning
en i onmen s (VlEs) wi h he use o VR can encou age e lec ion, accommoda e s uden needs, inc ease
sel -con idence, imp o e eadiness o lea n, and imp o e academic pe o mance (Jena, 2016).
Empi ical e idence shows ha e lec i e hinking is p edic i e o PlE i he lea ning objec i es a e
aligned closely o he assessmen asks (lee e al., 2010; Mak ansky & lillehol , 2018; Sa i e al., 2023;
Zhang e al., 2017). Khalid e al. (2016) and Hsieh e al. (2014) p o ided empi ical e idence showing ha
i is impo an o s uden s o mas e e lec i e hinking skills, because i will help o imp o e hei lea n-
ing ou comes.
H6: Technology quali y has a posi i e e ec on e lec i e hinking.
H7: Technology accessibili y has a posi i e e ec on e lec i e hinking.
H8: Task- echnology i has a posi i e e ec on e lec i e hinking.
H9: Re lec i e hinking has a posi i e e ec on pe cei ed lea ning e ec i eness.
2.3.5. The in luence o echnology quali y, echnology accessibili y, and ask- echnology i on
cogni i e o e load and pe cei ed lea ning e ec i eness
Cogni i e o e load is a lea ning load whe e he amoun o me hod o p esen ing in o ma ion exceeds
he ca ying capaci y o a pe son’s wo king memo y (Buchne e al., 2022). Acco ding o TTF heo y, i is
impo an o conside cogni i e o e load when gi ing lea ning ins uc ions. This is because he human
cogni i e a chi ec u e consis s o a senso y egis e , a wo king memo y wi h limi ed capaci y, and a
COGENT BUSINESS & MANAGEMENT 7
long- e m memo y wi h unlimi ed s o age size (Swelle , 1988; Swelle e al., 1998, 2019). When compa ed
o o he echnologies, VR seems o be less cogni i ely demanding and also leads o highe pe o mance
(Jena, 2016). Ped am e al. (2020) ha e p o ided empi ical e idence ha VR echnology has ease o use
ea u es and use ulness which can make i sui able o he use ’s asks. These ea u es can hen educe
cogni i e o e load (Mak ansky e al., 2019). In a sys ema ic e iew, Buchne e al. (2022) p o ided empi -
ical e idence ha he majo i y o p e ious s udies epo lowe cogni i e load wi h highe pe o mance
when compa ed o mo e adi ional condi ions such as display-based o pape -based ins uc ion.
H10: Technology quali y has a nega i e e ec on cogni i e o e load.
H11: Technology accessibili y has a nega i e e ec on cogni i e o e load.
H12: Task- echnology i has a nega i e e ec on cogni i e o e load.
H13: Cogni i e o e load has a nega i e e ec on pe cei ed lea ning e ec i eness.
Figu e 1 p esen s he esea ch model used in his esea ch:
3. Resea ch me hod
3.1. Da a collec ion
This s udy used a pu posi e sampling me hod o selec VR expe imen pa icipan s, namely accoun ing
s uden s who had s udied Islamic accoun ing as c i e ia. Based on he c i e ia, he e we e 199 s uden s
who pa icipa ed in his s udy. They we e asked o comple e an assignmen including da a ex ac ion
and analysis as well as a case s udy using VR.
The a e age age o esponden s is 20.27 yea s wi h a s anda d de ia ion o 2.04 yea s. The e we e 102
emale esponden s (51.25%) and 97 male esponden s (48.75%). As many as 92.96% o esponden s
s a ed ha hey had no wo k expe ience. Based on expe ience using VR, he majo i y o esponden s,
namely 146 people (73.37%) s a ed ha hey had ne e used VR. Only 53 pa icipan s o 26.63% had
expe ience using VR in lea ning. Based on he demog aphic da a, i can be concluded ha he cha ac-
e is ics o he esponden sample a e ela i ely homogeneous.
This s udy uses an Islamic/Sha ia accoun ing lea ning expe imen using i ual eali y-based beha io al
simula ion (VR-BS) echnology. The VR-BS me hod was de eloped in wo s ages: i s , he de elopmen
o VR-BS, in he con ex o sha ia inancial li e acy; second, es ing he e ec i eness o VR-BS. The me hod
used o de elop he VR sys em was he wa e all s age model as used in p e ious VR esea ch (Sa i e al.,
2023), which is desc ibed in Figu e 2. The e we e i e s ages in i s de elopmen which a e desc ibed as
ollows:
Figu e 1. Resea ch model.
14 D. RATMONO ETAl.
Sony Wa sono is a lec u e a he Accoun ing Depa men , Gadjah Mada Uni e si y, Indonesia. He has published
a ious pape s in in e na ional jou nals wi h expe ise in accoun ing in o ma ion sys ems, accoun ing educa ion,
in o ma ion echnology sys ems and business e hics. Cu en ly, he is he Head o he Accoun an P o essional
Educa ion S udy P og am, Uni e si as Gadjah Mada.
Muhammad Ubaidillah is a s uden o P o essional Accoun an Educa ion, Facul y o Economics and Business,
Uni e si as Diponego o. He is also a lec u e a he Voca ional School, Uni e si as Diponego o wi h expe ise in
accoun ing educa ion, class ins uc ion, inancial epo ing and Sha iah accoun ing.
Luqman Mulki Wibowo is a s uden o P o essional Accoun an Educa ion, Facul y o Economics and Business,
Diponego o Uni e si y. He has expe ise as a consul an on accoun ing in o ma ion sys ems, inancial epo ing and
axa ion.
ORCID
Dwi Ra mono h p://o cid.o g/0000-0002-0306-5622
Ra na Cand a Sa i h p://o cid.o g/0000-0002-3544-4168
Da a a ailabili y s a emen
The da ase s used and/o analyzed du ing he cu en s udy a e a ailable om he co esponding au ho on eason-
able eques .
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Appendix. Ques ionnai e
Va iables indica o s
Vi ual eali y 1. The ealism o he 3D images mo i a es me o lea n.
2. The smoo h changes o images make lea ning mo e mo i a ing and lea ning.
3. The ealism o he 3D images helps o enhance my unde s anding.
4. The abili y o change he iew posi ion o he 3D objec s allows me o lea n be e .
5. The abili y o change he iew posi ion o he 3D objec s makes lea ning mo e mo i a -
ing and in e es ing.
6. The abili y o manipula e he objec s (e.g: pick up, cu , change he size) wi hin he
i ual en i onmen makes lea ning mo e mo i a ing and in e es ing.
7. The abili y o manipula e he objec s in eal ime helps o enhance my unde s anding.
echnology quali y 1. Using he i ual eali y-based e-lea ning sys em will enhance my pe cei ed lea ning
e ec i eness.
2. Using he i ual eali y-based e-lea ning sys em will gi e me g ea e con ol o e
lea ning.
3. I will ind he i ual eali y-based e-lea ning sys em o be use ul in my lea ning.
4. Using he i ual eali y-based e-lea ning sys em will enable me o imp o e my pe o -
mance in s udy.
5. Using he i ual eali y-based e-lea ning sys em will enable me o inc ease my p oduc-
i i y in s udy.
6. Using he i ual eali y-based e-lea ning sys em will make i easie o s udy.
echnology accessibili y 1. In e ac ing wi h he i ual eali y-based e-lea ning sys em will no equi e a lo o my
men al e o .
2. I will ind he i ual eali y-based e-lea ning sys em o be ease o use.
3. My in e ac ion wi h he i ual eali y-based e-lea ning sys em will be clea and
unde s andable.
ask- echnology i 1. I hink ha using e-lea ning wi h i ual eali y will be well sui ed o he way I like o
imp o e my achie emen .
2. E-lea ning wi h i ual eali y will be a good medium o p o ide he way I like o
imp o e my achie emen .
3. I hink ha using E-lea ning wi h i ual eali y will be a good way o imp o e my
achie emen .
Re lec i e hinking 1. I will be able o e lec on how I lea n.
2. I will be able o link new knowledge wi h my p e ious knowledge and expe iences
when lea ning h ough i ual eali y.
3. I will be able o become a be e lea ne when lea ning h ough i ual eali y.
4. I will be able o e lec on my own unde s anding when lea ning h ough i ual eali y.
18 D. RATMONO ETAl.
Va iables indica o s
Cogni i e o e load 1. Using VR is bo ing
2. In e ac ing wi h VR-based eaching doesn’ equi e much men al e o on my pa
Pe cei ed lea ning
e ec i eness
1. I will be mo e in e es ed o lea n he opics.
2. I will lea n a lo o ac ual in o ma ion in he opic.
3. I will gain a good unde s anding o he basic concep s o he ma e ials.
4. I will lea n o iden i y he main and impo an issues o he opics.
5. I will be in e es ed and s imula ed o lea n mo e.
6. I will be able o summa ize and conclude wha I lea n.
7. The lea ning ac i i ies will be meaning ul.
8. Wha I lea n, I can apply in eal con ex .
9. Wi h VR, his ac i i y eally inc eased my unde s anding o he o mulas discussed
10. Wi h VR, ins uc ions and/o explana ions du ing ac i i ies, a e e y unclea
11. Wi h VR, ins uc ions and/o explana ions in lea ning a e e y ine ec i e
12. Wi h VR, his ac i i y eally inc eased my unde s anding o he opics co e ed
13. Wi h VR, his ac i i y eally inc eased my unde s anding o concep s and de ini ions
