ANIMATION MEDIA FOR DIGITAL AUDIT EDUCATION: ENHANCING LEARNING OUTCOMES AND SUSTAINABLE PROFESSIONAL COMPETENCE
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Creator Nantharat NAMBURI
Title ANIMATION MEDIA FOR DIGITAL AUDIT EDUCATION: ENHANCING LEARNING OUTCOMES AND SUSTAINABLE PROFESSIONAL COMPETENCE
Contributor Nattharawee PHONGKRAPHAN, Preecha PANGSUBAN
Publisher Asian Administration and Management Review
Publication Year 2569
Journal Title Asian Administration and Management Review
Journal Vol. 9
Journal No. 1
Page no. Article 11
Keyword Animation Media, Audit Education, Digital Learning, Learning Outcomes, Sustainable Education
URL Website https://so01.tci-thaijo.org/index.php/AAMR
Website title https://so01.tci-thaijo.org/index.php/AAMR/article/view/284268
ISSN 2730-3683
Abstract Auditing and assurance, inherently complex and abstract, present significant pedagogical challenges in preparing accounting professionals for the digital era. This study developed and evaluated animation media as an innovative solution to enhance digital audit learning. Using the ADDIE Model, 10 animation lessons were created and tested with 60 Bachelor of Accounting students, who were split into experimental and control groups. Data from pre- and post-tests and satisfaction questionnaires revealed that the animation media achieved high efficiency (E1/E2 = 84.90/88.30), surpassing the 80/80 standard. Crucially, the experimental group demonstrated significantly higher academic achievement post-intervention (a 10.62-point difference, p < .001) and reported the highest satisfaction (an overall mean of 4.76/5.00). These findings indicate that animation media are highly effective for improving understanding, analytical thinking, and ethical judgment in complex professional courses. It fosters sustainable learning, better preparing accountants for the evolving digital landscape. This innovation significantly contributes to interdisciplinary and sustainability goals of education and professional development in the Asian context.
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