Incorporating Whiteboard Voice-Over Video Technology into the Accounting Curriculum

Abstract

ABSTRACT This article discusses how accounting instructors can adopt whiteboard voice-over (WBVO) video technology as a supplemental resource in traditional classroom designs or as an integral resource in a flipped or online classroom design. WBVO technology can facilitate a blended learning classroom design by allowing instructors and/or students to create short videos that can be posted in a learning management system or public domain. The benefits of utilizing WBVO technology are analyzed through the lens of variation theory, and include (1) providing students with additional instructional design materials to increase learning opportunities, (2) aiding instructors in focusing on the “process of learning” as opposed to the “product of knowledge” in order to make it easier for students to learn, (3) developing instructional design resources that are unique to the classroom learning environment to reduce the unintended consequences of adopting third-party materials that may have been designed for different learning objectives, (4) freeing up class time for active learning activities that focus on higher-order cognitive skills, and (5) reinforcing a student-centered learning environment. Observations from the classroom provide some preliminary empirical evidence to support the efficacy of utilizing WBVO technology to create instructional design materials. JEL Classifications: A220.