Does Augmented Reality Strategy (ARS) Outperform Lecture Method (LM) in Teaching Goodwill Account?

Does Augmented Reality Strategy (ARS) Outperform Lecture Method (LM) in Teaching Goodwill Account?
Authors
Abanum Collins I.
Department of Science and Technology Education, Faculty of Education, Lagos State University, Ojo (Nigeria)
Dr. B. O. Alabi
Department of Science and Technology Education, Faculty of Education, Lagos State University, Ojo (Nigeria)
Prof. M.O. A Akinpelu
Department of Science and Technology Education, Faculty of Education, Lagos State University, Ojo (Nigeria)
Akintula Oluwashina Elijah
Lagos State Teaching Service Commission, Nigeria (Nigeria)
Aina Jeremiah Oluwafemi
Department of Educational Technology, Lagos State University of Education, Oto/Ijanikin (Nigeria)

Publication Information

Journal Title: International Journal of Research and Scientific Innovation (IJRSI)
Author(s): I.,Abanum Collins ;Alabi,Dr. B. O. ;Akinpelu,Prof. M.O. A ;Elijah, Akintula Oluwashina ;Oluwafemi,Aina Jeremiah
Published On: 10/24/2025
Volume: 12
Issue: 8
First Page: 1025
Last Page: 1031
ISSN: 2321-2705

  • Cite this Article I.,Abanum Collins ;Alabi,Dr. B. O. ; Akinpelu, Prof. M.O. A ;Elijah, Akintula Oluwashina ;Oluwafemi,Aina Jeremiah; Does Augmented Reality Strategy (ARS) Outperform Lecture Method (LM) in Teaching Goodwill Account?, Volume 12 Issue 8, International Journal of Research and Scientific Innovation (IJRSI),1025-1031, Published on 10/23/2025, Available at https://rsisinternational.org/journals/ijrsi/article.php?id=96

Abstract

This study investigates whether the use of Augmented Reality Strategy (ARS) leads to better academic achievement in goodwill account compared to the traditional Lecture Method (LM). Guided by one research question and its corresponding null hypothesis, the study employed a quasi-experimental design with pretest-posttest experimental and control group arrangement. The sample consisted of Senior Secondary School II students from Lagos State, Nigeria, who were taught using either ARS or LM. Achievement scores were measured using Partnership and Goodwill Account Achievement Test (PGAAT). Analysis of covariance (ANCOVA) revealed a statistically significant difference in favor of ARS, with the instructional strategy accounting for approximately 41.9% of the variance in student achievement. These findings suggest that ARS significantly enhances students’ understanding and retention of complex accounting concepts compared to traditional lecture-based instruction. This study contributes to the growing body of evidence supporting the integration of immersive technologies in financial accounting education and provides insights for educators and curriculum planners seeking innovative teaching approaches.

Keywords:

Academic Achievement, Augmented Reality Strategy, Financial Accounting, Lecture Method, Goodwill Account, Technology-Enhanced Learning.

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