The Effects of a Mobile Augmented Reality Accounting System on University students’ Achievement and Cognitive Load

Abstract

This study investigated the effects of a Mobile Augmented Reality Accounting System (MARA) on university students’ learning achievement in accounting asset knowledge. The study was motivated by the need to address the complexity and abstract nature of accounting asset concepts. Conventional multimedia learning (CML) systems often fail to integrate real-world contexts with virtual learning environments, limiting students’ opportunities to develop intuitive understanding of accounting knowledge. A quasi-experimental design was adopted, with learning mode (MARA versus CML) serving as the independent variable. Learning achievement and cognitive load were examined as the dependent variables. A total of 60 undergraduate students from a university in China participated in the study. This study employs descriptive and inferential statistical analysis methods to perform statistical processing and analysis on the collected data. ANCOVA was conducted to examine differences in learning achievement and cognitive load between the two different groups. The findings revealed that students who learned through MARA achieved significantly higher learning outcomes and experienced lower cognitive load than those who learned through CML. Overall, the findings suggest that MARA is an effective instructional tool that enhances learning achievement while reducing cognitive load in accounting asset education..