ANIMATION MEDIA FOR DIGITAL AUDIT EDUCATION: ENHANCING LEARNING OUTCOMES AND SUSTAINABLE PROFESSIONAL COMPETENCE
DOI:
https://doi.org/10.14456/aamr.2026.11Keywords:
Animation Media, Audit Education, Digital Learning, Learning Outcomes, Sustainable EducationAbstract
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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Copyright (c) 2026 Nantharat NAMBURI, Nattharawee PHONGKRAPHAN, Preecha PANGSUBAN
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