Enhancing university students’ performance and motivation in accounting education through augmented reality application

In accounting education, comprehending abstract definitions and complex terms is an essential learning component of an accounting course. However, conventional learning approaches are often insufficient to foster university students’ understanding of these concepts, leading to reduced active participation and inefficient learning. To address this, the study recommends an Augmented Reality (AR)-based learning system to enhance accounting education learning outcomes. The motivation and performance test results of 60 university students learning accounting materials in the experimental group, which uses an AR-based learning system, and the control group, which uses a conventional learning environment, were compared. The experimental results reveal that this AR-based learning system greatly enhances students’ learning performance and motivation. It also guides accounting educators and teachers in efficiently incorporating AR technology into the accounting classroom.