Augmented Reality in Financial Accounting Education: Assessing Attitudinal Shifts and Engagement in Nigerian Secondary Schools

Abstract

This study explores a paradigm shift in accounting education through the lens of immersive technology, specifically investigating the impact of Augmented Reality Strategy (ARS) on students’ attitudes toward complex accounting concepts particularly partnership and goodwill accounts in Nigerian secondary schools. Traditional teaching methods have long struggled to engage learners, often failing to bridge the cognitive gap required for abstract, higher-order financial topics. To address this challenge, a mixed-methods design was employed to compare the effectiveness of ARS against traditional teaching method. Quantitative data revealed a statistically significant and markedly positive shift in students’ attitudes within the ARS group, with a large effect size (Partial Eta Squared = 0.76), underscoring the strategy’s profound influence on engagement, motivation, and emotional connection to the subject. Qualitative insights further illuminated how ARS fostered increased confidence, deeper conceptual understanding, and a renewed sense of curiosity in learning accounting. These findings collectively advocate for a reimagined pedagogical framework, one where augmented reality is not merely an adjunct but a cornerstone of modern accounting education. The study calls for systemic integration of AR-enabled strategies into teacher training programs and national curriculum development, positioning immersive technology as a transformative force in revitalising financial literacy and reshaping student perceptions across Nigeria’s educational landscape.