Said Hirzi Hadi, Adhistya Erna Permanasari, Rudy Hartanto, Intan Sulistyaningrum Sakkinah, Mahfud Sholihin, Ratna Candra Sari, Roszaini Haniffa
Ethics education is increasingly needed in business schools due to the escalation of fraud in business practices. However, faculties face challenges in gaining the millennials and Z generation's interest and attention, who are generally digital savvy, when teaching accounting ethics. One of the learning media that is suitable for millennial and Z generation students is that based on augmented reality technology, a technology that combines the real world and the virtual world in either 2-dimensional or 3-dimensional forms to reflect the real environment. This work aims to develop an augmented reality mobile application for teaching accounting ethics for university students using revenue recognition case. In this project, the development of the application uses the SCRUM method. Additionally, the System Usability Scale (SUS) is used to measure perceived usability. We conduct pre- and post-tests on the SUS. The pre-test is performed when the application is first released, and the post-test is conducted after the application has been improved based on the feedback from our respondents. The score of the pre-test is 80.00 (good to use) and the post-test score is 90.27 (excellent to use). Further, this study tests users’ intention to use the application. Using Technology Acceptance Model, the results show that potential users intent to use the application and the intention is affected by the perceived ease of use via the perceived usefulness of the application and the attitude towards the application. © 2021, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.
Department of Electrical and Information Engineering, Faculty of Engineering, Universitas Gadjah Mada, Jl. Grafika No. 2 Kampus UGM, Yogyakarta, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Sosio Humaniora No. 1, Bulaksumur, Daerah Istimewa, Yogyakarta, Indonesia; Department of Accounting, Faculty of Economics, Universitas Negeri Yogyakarta, Jl. Colombo No. 1, Caturtunggal, Depok, Sleman, Daerah Istimewa, Yogyakarta, Indonesia; Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, EH14 4AS, United Kingdom
