Learning experience of graduate students in an online accounting course using desktop VR under the light of the Activity theory

While the interest in use of Virtual Reality (VR) in higher education is rapidly growing (Makransky et al., 2019; Radianti et al., 2020) and potential benefits of the use of VR have been identified (Moreira et al., 2020; Zhang et al., 2017), there is still a lack of information about the use of VR in higher education and continuous learning (Radianti et al., 2020). This study undertaken in the framework of Scholarship of Teaching and Learning approach explored the experience of MBA students in an online course in managerial accounting using VirBELA desktop Virtual Reality software, focusing on social presence and engagement perceived by the students. The qualitative study was conducted through interviews and participative observation, and all the data were analyzed using the framework of Activity Theory. Results showed that avatars and virtual spaces in VR as mediating artefacts helped to increase the social presence in the course during the class activities such as lectures or treasure hunt session. At the same time, students preferred usual web conference tools while undertaking a more complex activity of group work. The participants suggested strategies to follow to make the change management successful and to introduce VR into the online program.