{'fraction_non_alphanumeric': 0.0266798418972332, 'fraction_numerical': 0.003952569169960474, 'mean_word_length': 4.991124260355029, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
VIRTUAL REALITY (VR) IS ALREADY A REALITY IN ACCOUNTING INSTRUCTION: AN ACTION RESEARCH APPROACH

Using Technological Pedagogical Content Knowledge (TPACK) as the theoretical support of this study, the objective was two-fold. First, it intended to describe the usage of a VR tool called Virbela Frame through action research. And second, to show preliminary findings of the VR use in an accounting graduate course. A total of 45 students were enrolled in the Analysis of Financial Statements course and were the participants of the present study. The findings are divided into two parts: self-reflection and student feedback. Concerning my reflections, the VR usage was a challenging experience since it took me out of my comfort zone. I needed to learn it and there were not many people to talk to about its use in accounting education settings. At the same time, I could enhance myself at teaching and thinking creatively. Regarding student feedback, it was reported that Virbela Frame was interesting, cool, and different from what students are used to. Among students’ suggestions, the most important is the inclusion of activities to be done within the platform. Even though I had shown Virbela Frame to students, I did not do any activity within it. It is a relevant suggestion I will take in account in future opportunities. Non-immersive VR is technology that displays virtual content via a computer screen without additional equipment to amplify the immersive experience. Users interact with non-immersive VR using traditional interfaces, such as keyboards and mice […] In contrast, immersive VR environments allow users to interact the technology via more complex tracking systems, such as head-mounted displays that track motion and provide deeper immersion because displays change in accordance with minute movements. Head-mounted displays block out visual cues from the users’ physical environments to create a more controlled, restricted environment than that of non-immersive VR” (Suh & Prophet, 2018, p. 78).