An implementation of the generative learning object model in accounting

Abstract

In the pursuit of more effective and efficient teaching methods the concept of learning objects has been expanded and reworked. Newer more flexible learning objects called generative learning objects have empowered lecturing staff with the ability to easily adapt and mould their content to fit their circumstances. This paper reports on a project that takes the powerful concept of a generative learning object (GLO), improves its flexibility through the use of XML and Flash, and applies it to accounting instruction.

Typically generative learning objects have been developed in the area of programming where they have been well received. This research marks the first attempt at applying a generative learning object to the field of accounting, specifically in the area of depreciation. The Depreciation GLO combines animation with textual instructions and automated evaluation to increase student’s interest and provide them with a variety of learning streams to improve their performance. The automated nature of the Depreciation GLO also provides lecturers with feedback on the student’s performance and time spent working with the software allowing for a better understanding of their performance.