Really Engaging Accounting: Second Life™ as a Learning Platform

ABSTRACT: Immersive virtual worlds such as Second Life^™ promise the possibility of an engaging platform for learning. This paper examines the success of Second Life^™ in enabling an engaging learning environment within a first-year financial accounting course, specifically the relationship between student engagement and performance. The paper details the use of two 3-D objects built to support the course, an interactive accounting equation, and t-account model. Results indicate that student engagement, as enabled via Second Life^™ may lead to greater student performance. However, results also indicate a reduction in performance if students have adverse (dizziness, nausea) reactions to the environment.