I teach a course entitled “Accounting Information Systems”. It is not the favorite course for accounting students. Unlike many of their courses, in which they learn how to calculate and account for economic transactions, this course is conceptual. The primary objective of the course is to teach them business processes and how to correctly control those processes. My job is to get them to critically examine how a process is done and ask questions about it such as: is this process efficient and are there possible control weaknesses which might lead to errors and irregularities. This is a difficult chore for students when many of them have very little experience in business. I have often said to them, think about cutting the roof off a large corporate building, levitating above the building, look down and watch the interactions of all the workers and how transactions get processed. Virtual reality (VR) technology might allow students to do just that, even though not physically possible. They could walk into a virtual company environment and watch how transactions are processed and what controls have been put into place to assure that the transactions are valid. This experience might be a good substitute for the students’ lack of experience and perspective. Just as stated, in “Will Virtual Reality Drive Deeper Learning“ (Korbey, 2014), it would provide the students a level of immersion to a place they have not experienced.
In my class, I try to create experience substitutes by doing paper practice sets, role play, and case studies but VR could be used to create multiple scenarios and simulations with feedback to the students in real-time. The technology using VR could independently interact with each student and could provide additional work on concepts where the student is weak. This is not always feasible in the classroom since each student’s understanding of the concepts can differ. In addition, the student is not confined by time, place, or location which would be necessary in a real corporate environment. Also, it is not like a movie where the student is watching passively, they would have to interact with the environment by following a path or asking questions.
Although presently, VR is very expensive, it will not be long until it is much more affordable. The reason VR is expensive now is that it requires a good amount of processing power. Computer chips double in processing capacity approximately every 18-30 months (Moore’s law) and as they do the price declines. This will make VR more accessible for use in education. I am hoping that VR creation software will be available that will make programming a virtual environment easy for a non-programmer. This would allow me to set up virtual experiences for my students. This would allow me a new pedagogical approach to the course and course design. It would allow me to provide students an experience that would help them understand concepts for which experience and perception are crucial.
KORBEY, H. (2017, JULY 14). WILL VIRTUAL REALITY DRIVE DEEPER LEARNING? RETRIEVED JULY 30, 2017, FROM HTTPS://WWW.EDUTOPIA.ORG/ARTICLE/VIRTUAL-REALITY-DRIVE-DEEPER-LEARNING-HOLLY-KORBEY
In my class, I try to create experience substitutes by doing paper practice sets, role play, and case studies but VR could be used to create multiple scenarios and simulations with feedback to the students in real-time. The technology using VR could independently interact with each student and could provide additional work on concepts where the student is weak. This is not always feasible in the classroom since each student’s understanding of the concepts can differ. In addition, the student is not confined by time, place, or location which would be necessary in a real corporate environment. Also, it is not like a movie where the student is watching passively, they would have to interact with the environment by following a path or asking questions.
Although presently, VR is very expensive, it will not be long until it is much more affordable. The reason VR is expensive now is that it requires a good amount of processing power. Computer chips double in processing capacity approximately every 18-30 months (Moore’s law) and as they do the price declines. This will make VR more accessible for use in education. I am hoping that VR creation software will be available that will make programming a virtual environment easy for a non-programmer. This would allow me to set up virtual experiences for my students. This would allow me a new pedagogical approach to the course and course design. It would allow me to provide students an experience that would help them understand concepts for which experience and perception are crucial.
KORBEY, H. (2017, JULY 14). WILL VIRTUAL REALITY DRIVE DEEPER LEARNING? RETRIEVED JULY 30, 2017, FROM HTTPS://WWW.EDUTOPIA.ORG/ARTICLE/VIRTUAL-REALITY-DRIVE-DEEPER-LEARNING-HOLLY-KORBEY