An analysis of students’ text-based interaction while collaboratively reading and annotating financial reporting standards

Purpose To analyse the nature of financial reporting students’ text-based interactions while collaboratively reading and annotating International Financial Reporting Standards (IFRS) using an online social annotation platform (OSAP) in a large real-world classroom.Motivation Fostering collaboration in large financial reporting classrooms remains a challenge and is underexplored, especially when it comes to reading and comprehending complex standards such as IFRS. Addressing this challenge is essential for promoting lifelong learning skills among future accountants.Design/Methodology This study was conducted in a large-class, real-world setting with minimal instructor intervention. Adopting a mixed methods approach, the study analysed student annotations downloaded from the OSAP generated during collaborative reading of a financial reporting standard, alongside data from student surveys to explore both interaction patterns and students’ broader experiences with the platform.Main findings Students demonstrated high levels of collaboration, primarily through asking and answering questions. Their experiences of using the OSAP were positive; it encouraged pre-class preparation and improved their comprehension of the study material.Practical implications OSAPs can foster peer collaboration, increase engagement with complex texts, and improve comprehension in large classrooms, without increasing instructor workload.Novelty/Contribution This study provides a real-world analyses of peer interaction through OSAPs in large financial reporting classrooms, offering new insights into how digital tools support active reading and IFRS understanding.