USING PUBLICLY AVAILABLE PODCASTS AND VODCASTS IN THE ACCOUNTING CURRICULUM: SUGGESTIONS AND STUDENT PERCEPTIONS

ABSTRACT

This paper examines student attitudes toward the use of podcasts and vodcasts in accounting courses. Podcasts and a vodcast were assigned in a Managerial Accounting class and an Accounting Information Systems class as an assignment to supplement class readings and lectures. Student surveys at the completion of the assignment revealed that the students preferred the podcasts and vodcast over both traditional written communication and live speeches, that they felt the assignment helped them to learn the topics, that they found the podcasts and vodcast interesting, and that they would be likely to listen to podcasts again in the future. Unlike previous studies, this project utilized existing available podcasts and vodcasts rather than instructor-developed ones. Suggestions for finding useful podcasts and vodcasts are provided. INTRODUCTION Podcasts are a relatively new phenomenon. Over the course of the last six years, the number of podcasts has grown exponentially. Similar to Internet sites, not all podcasts are credible or educational. However, a plethora of credible podcasts from national news sources, foundations, and educational institutions does exist. Podcasts can also be produced by instructors or students. The podcasts can be a primary or supplementary source of material for a class. Podcasts allow for learning to take place anytime and anywhere because they are portable. That is, they can be downloaded to a portable device such as a laptop computer or a MP3 type device. That portability can make them an attractive, convenient learning source for students. The purpose of this paper is to examine student perceptions of the effectiveness of podcasts and vodcasts as a supplemental learning tool in an Accounting Information Systems class and a Managerial Accounting class. WHAT IS A PODCAST? Podcast and podcasting are relatively new terms. Campbell (2005) reports that a September 2004 Google search on the word “podcasts” yielded 24 entries. In May 2005, the search yielded 4.46 million entries. By August 2005, the number of entries increased to over 60 million. The number has continued to grow and now stands in excess of 269 million entries (Google, 2010). Many definitions of a podcast have been proffered. The definitions mainly differ on technical aspects. The New Oxford American Dictionary (2006), which declared podcast to be the “Word of the Year for 2005,” defines a podcast as “a digital recording of a radio broadcast or similar program, made available on the Internet for downloading to a personal audio player.” The Oxford Dictionaries Online (2010) defines the term as “a multimedia digital file made available on the Internet for downloading to a portable media player, computer, etc.” Meng (2005) offers a more technical definition that defines podcasting as “the process of capturing an audio event, song, speech, or mix of sounds and then posting that digital sound object to a Web site or “blog” in a data structure called an RSS 2.0 [Real Simple Syndication] envelope.” Wikipedia (2010A) states that a podcast can have an audio form or a video form. Others, including Wikipedia (201 0B), call the video form a VODcast (Video on Demand) (Meng, 2005). The online encyclopedia also mentions that podcasts can be heard on a mobile device or personal computer. Mobile devices include a smartphone, a basic cell phone with Internet capability, an iPod, a Zune or any MP3 player. The word podcast is a combination of two words: iPod (an MP3 player manufactured by Apple Computer Company) and broadcast (Meng, 2005). A broadcast typically is single source (i.e. television, radio) at a broadcaster-specified time, whereas, a podcast can be heard either online or off-line at any convenient time or in any location (Wikipedia, 2010A). PODCASTS AND VODCASTS FOR THE GENERAL PUBLIC Wikipedia (20 10C) catalogs various uses for podcasts: public services (cultural tours, information dissemination, crime prevention, and literary purposes), education and academia (mobile learning (m-learning), mobile knowledge transfer, academic journal digests, professional development, and tutorials), entertainment (comedy, television commentary, radio series, sports, and fiction), news (television, radio, Internet-based, and print-based), music, politics, religion, publicity and marketing, health and special interests.