Characteristics of learning tasks in accounting textbooks: an AI assisted analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11320%2F22%3AUVXHVCEI" target="_blank" >RIV/00216208:11320/22:UVXHVCEI - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1186/s40461-022-00138-2" target="_blank" >https://doi.org/10.1186/s40461-022-00138-2</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1186/s40461-022-00138-2" target="_blank" >10.1186/s40461-022-00138-2</a>
Alternative languages
Result language
angličtina
Original language name
Characteristics of learning tasks in accounting textbooks: an AI assisted analysis
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)
Result continuities
Project
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Continuities
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Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Empirical Research in Vocational Education and Training [online]
ISSN
1877-6345
e-ISSN
1877-6345
Volume of the periodical
14
Issue of the periodical within the volume
1
Country of publishing house
US - UNITED STATES
Number of pages
33
Pages from-to
1-33
UT code for WoS article
000882374000001
EID of the result in the Scopus database
2-s2.0-85141659186