Teaching IFRS with Videos and Webcasts: Resources, Analysis and Guidance

Abstract

This paper examines an emerging and impressive source of supplementary IFRS teaching materials that includes professional and institutional webcasts and online videos. The study begins by identifying IFRS webcast and video resources and then provides analysis and guidance for using such webcasts and videos in various accounting courses. Finally, the paper seeks to investigate student responses in regards to webcast and video outcomes, constructive attitude, and characteristics. A theoretical analysis was conducted to achieve the first objective while an empirical survey involving a questionnaire was used to accomplish the second objective.

The empirical results revealed that videos and webcasts imply significant outcomes to the students. Moreover, the results show that videos and webcasts convey constructive influence over the students; all of the respondents agreed, in varying levels, that they have a positive attitude toward videos and webcasts. Students agreed that it will help them to emphasize the key points during the lecture. Videos with synchronized power point slides are considered to be more effective. In addition, it was found that students prefer short videos of less than 10 minutes duration. Finally, videos presented in the classroom are preferable by the students over videos posted on the course Blackboard site.

To the best of the researchers’ knowledge, this is the first paper that provides sufficient survey evidence of the value of IFRS webcasts and online videos in the classroom. Furthermore, it provides unique and comprehensive instructions on how to incorporate IFRS webcasts and videos in various accounting courses. Thus, the authors believe that the current paper is a valuable resource for accounting professors and instructors.

Keywords: Teaching IFRS, IFRS Pedagogy, IFRS Videos, IFRS Webcasts