ERIC Number: EJ1355176
Record Type: Journal
Publication Date: 2022
Pages: 33
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: EISSN-1877-6345
Characteristics of Learning Tasks in Accounting Textbooks: An AI Assisted Analysis
Stütz, Simone; Berding, Florian; Reincke, Sven; Scheper, Lena
Empirical Research in Vocational Education and Training, v14 Article 10 2022
Tasks in accounting textbooks play a vital role when it comes to learning processes. However, hardly any empirical evidence on the quality of accounting tasks exists regarding accounting-relevant characteristics. This is why a new category system containing accounting-relevant aspects was developed to analyze a total of 3,361 tasks from 14 different German accounting textbooks. Descriptive analysis and correlation analysis were performed to assess task characteristics and identify relationships between categories. In addition, in light of the large number of tasks to be analyzed, AI assisted the content analysis, and its usefulness was evaluated. The results indicate that tasks are not sufficiently able to instill accounting competencies such as interpreting data, assessing the relevance of information, or identifying and solving underlying accounting problems. The findings further show that AI and human coding yield similar results in most categories, suggesting that AI assistance is useful for content analysis when evaluating a large number of tasks.
Descriptors: Learning Activities, Accounting, Textbooks, Artificial Intelligence, Foreign Countries, Content Analysis
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Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Germany
Grant or Contract Numbers: N/A