The effect of using whiteboard animation in teaching introductory accounting concepts

The use of technology can aid learning, provided it is appropriately structured and organised. Multimedia learning theories help educators to design educational materials to optimise student learning. This study explores the effect of using whiteboard animation in teaching introductory accounting concepts using an online, between-subjects experiment (n = 521). We assigned participants to one of five experimental treatments for learning introductory accounting concepts: whiteboard animation with narration, slideshow with narration, narration only, text only, and a control group receiving no treatment. The use of whiteboard animation is associated with higher affective and effective learning outcomes compared to other experimental treatments. Furthermore, differences in effective learning outcomes (material retention) persist for one week after the initial exposure. Our findings are of particular interest to educators (including, but not limited to, accounting educators) seeking to improve student outcomes in an increasingly digital learning environment.