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

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.