Published Online:March 2026
Product Name:The IUP Journal of Information Technology
Product Type:Article
Product Code:IJIT020326
DOI:10.71329/IUPJIT/2026.22.1.37-54
Author Name:Limisha Mathews and Aloysius O C
Availability:YES
Subject/Domain:Engineering
Download Format:PDF
Pages:37-54
The paper empirically investigates the pedagogical impact of augmented reality (AR) in accounting education, focusing on its influence on conceptual understanding and student engagement. While AR technologies have transformed learning in STEM disciplines, their integration into commerce and accounting remains underexplored. Adopting an experimental design, the paper compares the learning outcomes of two groups of B Com students, one taught with AR-based accounting modules and the other with traditional instruction. The results indicate that AR significantly enhances conceptual clarity, cognitive retention, and participatory engagement. Using constructs from the technology acceptance model (TAM) and cognitive affective engagement theory, the findings reveal that perceived usefulness, enjoyment, interactivity, and immersion collectively shape engagement and learning performance. The study contributes to the growing literature on educational technology and suggests practical strategies for integrating AR into accounting curricula to promote experiential learning.
Technological innovation has consistently reshaped educational methods, and augmented reality (AR) has recently emerged as a transformative pedagogical tool. AR overlays digital information on physical environments, creating immersive, interactive, and context-aware learning experiences. While its applications in science and engineering education are well documented, its use in commerce and accounting education is still nascent.