Teaching IFRS with Videos and Webcasts: Resources, Analysis and Guidance

This paper examines an emerging source of supplementary IFRS teaching materials that includes professional and institutional webcasts and online videos. The study begins by identifying IFRS webcast/video resources and then provides analysis and guidance for using webcasts and videos in various courses. Finally, the paper investigates student responses in regards to webcast and video outcomes, constructive attitude, and characteristics. A theoretical analysis was conducted to achieve the first objective while an empirical survey questionnaire was used to accomplish the second objective. The empirical results revealed that videos and webcasts imply significant outcomes to the students. Moreover, the results show that videos and webcasts convey constructive influence over the students. Students agreed it helps them to emphasize the key points during the lecture. Videos with synchronized power point slides are more effective and students prefer short videos of less than 10 minutes.