Augmented Reality Strategy (ARS) and Traditional Teaching Method (TTM): Assessing Effects on Information Literacy in Financial Accounting Students

Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 109 Augmented Reality Strategy (ARS) and Traditional Teaching Method (TTM): Assessing Effects on Information Literacy in Financial Accounting Students Abanum Collins Ifeanyichukwu +234 803 338 4408 / [email protected]du.ng Department of Science and Technology Education, Faculty of Education, Lagos State University, Ojo, Nigeria Akintula Oluwashina Elijah +234 802 382 6734 / [email protected] Lagos State Teaching Service Commission Professor Akinpelu Michael Olawuwo Abiodun +234 803 332 6907 / [email protected] Department of Science and Technology Education, Faculty of Education, Lagos State University, Ojo, Nigeria Aina Jeremiah Oluwafemi +234 808 244 4445 / [email protected]du.ng Educational Technology Department Lagos State University of Education Oto/Ijanikin. DOI : https://doi.org/10.5281/zenodo.17272512 Abstract This study investigates the comparative effects of the Augmented Reality Strategy (ARS) and the Traditional Teaching Method (TTM) on the development of Information Literacy among Financial Accounting students in Nigerian secondary schools, with the purpose of exploring which instructional approach better equips students with critical information-handling skills amid the increasing demand for digitally literate graduates; adopting an explanatory sequential mixed-methods design, the research employed a quasi-experimental pre-test/post-test control group setup in its quantitative phase and semi-structured interviews in its qualitative phase to enrich and contextualize findings, involving a sample size of 117 Senior Secondary School II students 41 in the ARS experimental group and 76 in the TTM control group drawn from two public schools in Lagos State; key results from Analysis of Covariance (ANCOVA) revealed a statistically significant difference in post-test Information Literacy scores between the groups (F(1,114) = 407.33, p < .001), with the instructional method accounting for 78.1% of the variance (Partial Eta Squared = .781), indicating a very large effect size, as students taught with ARS demonstrated superior abilities in locating, evaluating, and applying financial information; the implications underscore ARS as a transformative pedagogical tool that enhances students’ engagement, comprehension, and critical thinking in accounting education, advocating for the integration of immersive technologies into curriculum design and teacher training to foster 21st-century competencies in secondary education. Keywords: Academic Performance; Augmented Reality Strategy (ARS); Information Literacy; Instructional Innovation; and Traditional Teaching Method (TTM) Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 110 Introduction In today’s rapidly evolving digital landscape where information is both ubiquitous and frequently unvetted the capacity to locate, critically evaluate, and ethically apply knowledge has become a foundational competency for academic achievement and professional adaptability. Nowhere is this more pertinent than in disciplines such as Financial Accounting, which demand analytical rigour, interpretive precision, and evidence-based judgement. In Nigerian secondary schools, however, pedagogical approaches to accounting education remain predominantly anchored in traditional, transmission-based methodologies that privilege memorisation over metacognition, leaving learners ill-prepared to navigate the complexities of contemporary information ecosystems. Although immersive technologies notably Augmented Reality Strategy (ARS) have demonstrated pedagogical promise in fostering engagement, contextual understanding, and digital fluency across global educational contexts, their targeted application to cultivate information literacy among Financial Accounting students within Nigeria’s secondary school system remains conspicuously under-researched. Recent international and regional scholarship underscores ARS as a catalyst for 21st-century skill development: Chen and Huang (2023), in a quasi-experimental study across Taiwanese vocational schools, found AR-enhanced accounting modules significantly improved students’ ability to synthesise financial data and evaluate source credibility; Al-Samarraie et al. (2024), in a multi-site study across Malaysian and Jordanian institutions, reported marked gains in learners’ information discernment and decision-making agility when AR was integrated into business curricula; and crucially, Abanum (2025), demonstrated that ARS can effectively bridge learning disparities for students with low technological proficiency suggesting its potential for equitable pedagogical transformation even in under-resourced classrooms. Yet, within Nigeria’s specific curricular, infrastructural, and socio-pedagogical milieu, empirical investigation into ARS’s comparative efficacy particularly against entrenched traditional methods in fostering information literacy remains sparse. This study addresses that critical lacuna. It seeks to determine the comparative impact of ARS versus the Traditional Teaching Method (TTM) on the development of information literacy among Senior Secondary School II Financial Accounting students in Lagos State with the aim of informing evidence-based pedagogical reform, curriculum modernisation, and contextually viable technology integration in resource-constrained educational environments. Literature Review Information Literacy in Financial Accounting Education: Conceptual Imperatives and Nigerian Realities In an era defined by informational abundance and epistemic volatility, information literacy the ability to locate, critically evaluate, and ethically apply knowledge has emerged as a foundational competency across academic and professional domains. Nowhere is this more consequential than in Financial Accounting, a discipline that demands precision in data interpretation, rigour in analytical reasoning, and integrity in evidence-based decision-making. Adeleke and Adu (2018) conceptualise information literacy as the capacity to “recognise when information is needed, identify credible sources, assess their validity, and use them effectively” a definition that resonates with international frameworks such as those advanced by the Association of College & Research Libraries (ACRL, 2016). Within Nigerian secondary education, however, the cultivation of these competencies remains uneven. Okafor and Udeze (2020) document that many accounting students struggle with information overload and lack the evaluative faculties necessary to distinguish authoritative financial data from misleading or superficial sources. This deficit is not merely academic; it has profound implications for professional readiness. Onyancha (2021), in a pan-African Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 111 review, argues that information literacy functions not as a peripheral skill but as a transformative pedagogical lever one that enhances learning outcomes, fosters independent research, and bridges the persistent disjuncture between classroom knowledge and workplace demands. As accounting education evolves in response to global digitisation, the imperative to embed robust information literacy training becomes not merely beneficial it is pedagogically non-negotiable. The Pedagogical Limitations of Traditional Teaching Methods in Nigerian Classrooms Despite this imperative, pedagogical practices in Nigerian secondary accounting education remain predominantly anchored in Traditional Teaching Methods (TTM) approaches characterised by rote memorisation, teacher-centred delivery, and passive knowledge transmission. Enwere and Enwere (2019) observe that such methodologies cultivate neither the metacognitive awareness nor the critical inquiry skills that underpin authentic information literacy. More concerningly, they leave students ill-equipped to navigate the digital infrastructures that define modern academic and professional life including online accounting databases, cloud-based financial tools, and open educational repositories. The epistemological inertia of TTM is particularly problematic in Financial Accounting, where conceptual mastery must be coupled with contextual application. When students are taught to memorise ledger formats or accounting conventions without engaging in evaluative or problem-solving tasks, they develop neither the confidence nor the competence to interrogate financial data sources or adapt to evolving informational landscapes. Consequently, while TTM may facilitate short-term recall, it fails to foster the adaptive, self-regulated learning dispositions required for lifelong professional competence in a digitised global economy. Augmented Reality Strategy: A Pedagogical Innovation with Local and Global Validation In response to the limitations of traditional pedagogies, immersive technologies particularly Augmented Reality Strategy (ARS) have emerged as promising vehicles for reimagining accounting education. ARS overlays interactive digital content onto physical environments, enabling learners to engage with simulated business scenarios, manipulate financial data in real time, and access contextual multimedia resources that scaffold understanding. This experiential, learner-centred approach does more than enhance engagement; it fundamentally reconfigures the epistemology of the classroom, shifting from knowledge transmission to knowledge construction. Empirical evidence both global and locally grounded supports ARS’s efficacy in cultivating the very competencies that TTM neglects. Internationally, Chen and Huang (2023), in a quasiexperimental study across Taiwanese vocational institutions, found that AR-enhanced accounting modules significantly improved students’ ability to synthesise financial data and evaluate source credibility. Similarly, Al-Samarraie et al. (2024), in a cross-cultural study spanning Malaysia and Jordan, reported marked gains in learners’ information discernment and decision-making agility when AR was integrated into business curricula. Abanum (2025), demonstrated that ARS significantly improves engagement and comprehension among Nigerian accounting students, particularly those with low technological proficiency. This finding is of profound equity significance: it suggests that ARS can function not merely as a pedagogical enhancement but as a democratising force in under-resourced classrooms. Further reinforcing this insight, Abanum et al. (2025) established a statistically significant relationship between gains in technology proficiency and improved student attitudes in ARenhanced accounting lessons. This attitudinal shift is pedagogically vital: it indicates that ARS does not merely deliver content more vividly; it cultivates the digital confidence and epistemic agency necessary for sustained information literacy development. These findings align with Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 112 Kaiser et al. (2022), who note that ARS transforms the learning environment into a dynamic, interactive space where students actively interrogate, synthesise, and apply knowledge precisely the cognitive processes that define information literacy. Moreover, Abanum’s broader research trajectory including studies on simulation games (Abanum & Akintula, 2022), puzzle-based learning (Abanum, Aina, & Akintula, 2024), and instructional board games (Abanum, Falade, & Aina, 2024) consistently underscores the value of active, contextually embedded pedagogies in enhancing academic performance across Nigerian educational levels. Collectively, this body of work positions ARS not as an isolated technological novelty, but as part of a broader, evidence-based movement toward experiential, student-centred learning in Nigerian classrooms. Research Gap and Study Justification Despite the compelling evidence emerging from both global and Nigerian scholarship, a critical empirical gap persists: there remains a paucity of comparative, quasi-experimental studies examining the relative efficacy of ARS versus TTM in developing information literacy specifically among secondary school Financial Accounting students in Nigeria. Most extant studies including Abanum’s valuable contributions focus on engagement, comprehension, or attitude shifts, but do not explicitly measure gains in the core information literacy competencies of locating, evaluating, and applying financial information. Furthermore, while Abanum’s work provides crucial local validation, it has not yet been situated within a controlled experimental design that isolates the effect of ARS from confounding variables a gap this study directly addresses through its pre-test/post-test control group methodology. This research, therefore, seeks to generate contextually grounded, methodologically rigorous evidence on which instructional strategy ARS or TTM more effectively cultivates information literacy among Senior Secondary School II Financial Accounting students in Lagos State. The findings will not only contribute to the scholarly discourse on immersive pedagogies in Global South contexts but will also provide actionable insights for curriculum designers, teacher educators, and policymakers seeking to modernise Nigerian accounting education in alignment with 21st-century competencies. Statement of the Problem In an age defined by information abundance and digital transformation, the ability to locate, evaluate, and apply information effectively commonly referred to as information literacy has become a cornerstone of academic achievement and professional competence. Nowhere is this more evident than in Financial Accounting, where students are expected to interpret financial statements, analyse business performance, and make sound, evidence-based decisions. Yet, in many Nigerian secondary schools, accounting education continues to rely heavily on the Traditional Teaching Method (TTM) a lecture-based, teacher-centered approach that prioritises content delivery over critical engagement. This method often fails to equip students with the skills needed to navigate digital libraries, online databases, and real-world financial scenarios, leaving them passive recipients of information rather than active, discerning users (Enwere & Enwere, 2019; Paul & Anyaegbu, 2020). In contrast, emerging pedagogical innovations such as Augmented Reality Strategy (ARS) offer a dynamic alternative. ARS integrates digital overlays into real-world contexts, enabling students to interact with 3D financial models, simulate business transactions, and access multimedia resources in real time. By embedding learning in experiential, problem-based environments, ARS has the potential to foster deeper understanding and strengthen information literacy competencies such as source evaluation, data interpretation, and contextual application. Studies in Nigerian classrooms suggest that AR-enhanced instruction can improve engagement Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 113 and comprehension, particularly when aligned with students’ cognitive and technological needs (Abanum, 2025; Abanum et al., 2025). Despite these promising insights, there remains a significant gap in empirical research on how ARS specifically influences the development of information literacy among accounting students in Nigeria. More importantly, there is limited comparative evidence examining whether ARS produces significantly better information literacy outcomes than TTM in this context. Without such evidence, educators and policymakers lack the data needed to make informed decisions about integrating technology into accounting instruction. This study, therefore, seeks to address this gap by assessing and comparing the effects of Augmented Reality Strategy and Traditional Teaching Method on the information literacy skills of Financial Accounting students in Nigerian secondary schools. Research Question Would there be any difference in the mean information literacy scores of students taught partnership and goodwill account using ARS and TTM? Research Hypothesis There would be no statistically significant difference in the mean information literacy scores of students taught partnership and goodwill account using ARS and TTM. Methodology Design The study adopted an explanatory sequential mixed-methods design, comprising two distinct phases to provide a comprehensive understanding of the impact of teaching methods on students’ learning outcomes. The first phase employed a quasi-experimental design with a pretest and post-test control group arrangement. Participants were divided into an experimental group, which received instruction using the Augmented Reality Strategy (ARS), and a control group, taught using the Traditional Teaching Method (TTM). This quantitative phase was used to determine the effects of the teaching methods on students’ academic performance and information literacy. To enhance analytical clarity, a 2×2 factorial design was applied, with two levels of Teaching Method (ARS vs. TTM) and two levels of Gender (male vs. female). The dependent variables were information literacy and academic performance, both assessed using validated instruments administered before and after the intervention. In the second phase, a qualitative approach was adopted to explain and contextualise the quantitative findings. This involved in-depth, semi-structured interviews with a purposively selected sample of students. The interviews explored participants’ experiences with ARS and TTM, their perceptions of learning challenges, and how the instructional methods influenced their engagement with financial accounting content. These insights helped to interpret the patterns observed in the numerical data, offering a richer understanding of the learning process. By integrating both numerical and narrative data, this mixed-methods approach ensured not only statistical rigour but also a deeper, more nuanced appreciation of how the Augmented Reality Strategy influences information literacy and academic achievement within the Nigerian secondary school accounting context. Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 114 Population and Sampling The target population comprised Senior Secondary School II (SSII) students offering Financial Accounting in Education District V of Lagos State, Nigeria. Two public secondary schools were purposively selected from the district’s four administrative zones Ajeromi-Ifelodun, Amuwo-Odofin, Badagry, and Ojo to ensure geographical diversity and contextual representation. These schools were chosen based on their comparable student demographics, availability of mobile technology infrastructure, and administrative willingness to support ARbased instructional research. One school was designated as the experimental group and received instruction via the Augmented Reality Strategy (ARS), while the other served as the control group and was taught using the Traditional Teaching Method (TTM). Random assignment was conducted at the class level, not the school level, to preserve ecological validity and minimize disruption to existing academic structures. Intact classes were retained to reflect authentic classroom dynamics and facilitate smoother implementation of the intervention. The final sample consisted of 117 students: 41 in the ARS group and 76 in the TTM group. The disparity in group sizes was due to natural enrollment differences across the selected schools. To reduce contamination risk, the schools were located in separate zones and operated independently throughout the study period. Instruments Three instruments were developed: Partnership and Goodwill Account Achievement Test (PGAAT): 40 multiple-choice items from past WASSCE questions, assessing academic performance. Accounting Student Information Literacy Questionnaire (ASILQ): Evaluated information literacy skills on a four-point Likert scale. Students’ Perception of ARS Interview Guide: Captured qualitative insights on ARS experiences. Instrument Validation and Reliability All instruments underwent rigorous validation for construct, content, and face validity through peer reviews, and supervisor evaluations. Reliability was established as follows: PGAAT: Guttman Split-Half Coefficient of 0.79. ASILQ: Cronbach’s alpha of 0.93. ARS Interview Guide: Cohen’s Kappa of 0.82 for inter-rater reliability. Procedures and Analysis Data collection was conducted over an eight-week period. Prior to implementation, formal permissions were obtained from the Ministry of Basic Education and Educational District V. To ensure fidelity of treatment delivery, research assistants were trained intensively over a fiveday period on the instructional protocols for both the Traditional Teaching Method (TTM) in the control group and the Augmented Reality Strategy (ARS) in the experimental group. In the control group, instruction was delivered using the traditional teaching method with markerboard and textbook resources. In contrast, students in the experimental group engaged with AR-enhanced content via personal mobile devices and the accosmart website, which provided interactive 3D models, animations, and scenario-based exercises in partnership and goodwill accounting. Real-time academic support was facilitated through a dedicated WhatsApp group, where students could ask questions and receive prompt feedback from instructors. Both groups were assessed using pre-test and post-test instruments: the Partnership and Goodwill Accounting Achievement Test (PGAAT) and the Accounting Students’ Information Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 115 Literacy Questionnaire (ASILQ). The control group completed paper-based versions of the tests, while the experimental group took the assessments online to align with the digital nature of the AR intervention. To maintain standardisation, the same time duration and testing conditions were observed for both formats. In the eighth week, qualitative data were collected through in-depth, semi-structured interviews with a purposive sample of 10 students from the experimental group five male and five female to explore their experiences with ARS, challenges encountered, and perceived impact on learning. For data analysis, quantitative data were processed using SPSS. Descriptive statistics (means, standard deviations) were used to summarise performance trends, while Analysis of Covariance (ANCOVA) was employed to test for significant differences in post-test scores between the two groups, with pre-test scores and technology proficiency included as covariates. Key parametric assumptions including normality (Shapiro-Wilk test), homogeneity of variances (Levene’s test), and linearity were examined and found to be satisfactory. Qualitative data from the interviews were analysed using thematic analysis. Transcripts were coded inductively, and recurring patterns were identified, grouped into themes, and interpreted in relation to the research questions. This process enriched the understanding of how ARS influenced students’ engagement and information literacy development. The null hypotheses were evaluated at a 5% level of significance (p < 0.05), ensuring statistical rigour in the interpretation of findings. Results Research Question Is there a significant difference in the mean information literacy scores of students taught using ARS compared to those taught using TTM? Descriptive Statistics Group Mean Std. Deviation N Experimental 43.3659 4.25885 41 Control 23.5658 3.34399 76 Total 30.5043 10.17318 117 Table 1 presents the posttest information literacy scores of students in the experimental and control groups. The experimental group, taught using the Augmented Reality Strategy (ARS), had a mean score of 43.37 with a standard deviation of 4.26, while the control group, taught using the Traditional Teaching Method (TTM), recorded a significantly lower mean score of 23.57 with a standard deviation of 3.34. This wide gap in mean scores shows that students exposed to ARS performed considerably better in information literacy compared to those taught with the traditional teaching method. The result implies that the Augmented Reality Strategy (ARS) had a strong positive impact on students’ information literacy related to partnership and goodwill accounts. Students taught with ARS demonstrated significantly higher abilities in locating, evaluating, interpreting, and applying relevant information, which are key components of information literacy. Research Hypothesis There would be no statistically significant difference in the mean information literacy scores of students taught partnership and goodwill account using ARS and TTM. Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 116 Analysis of Covariance Source Type III Sum of Squares df Mean Square F Sig. Partial Eta Squared Corrected Model 10441.107a 2 5220.554 380.492 .000 .870 Intercept 2582.937 1 2582.937 188.253 .000 .623 Pretest Information Literacy .042 1 .042 .003 .956 .000 Group 5588.838 1 5588.838 407.334 .000 .781 Error 1564.141 114 13.721 Total 120875.000 117 Corrected Total 12005.248 116 a. R Squared = .870 (Adjusted R Squared = .867) Table 2 presents the ANCOVA results examining whether the instructional strategy (ARS vs. TTM) significantly affected students' information literacy scores, while controlling for pretest information literacy. The main effect of group is highly statistically significant, with F(1, 114) = 407.33, p = .000, and a Partial Eta Squared of .781. This means that 78.1% of the variance in students' posttest information literacy scores is explained by the instructional strategy used a very large effect size. As the p-value for group is less than .05, the null hypothesis is rejected. Summary Instructional Strategy and Information Literacy: A statistically significant difference was found in information literacy scores between students taught with ARS and those taught with TTM, with the instructional strategy explaining 78.1% of the variance, reflecting a very large effect size. This demonstrates that ARS substantially enhanced students’ information literacy skills in Financial Accounting. Journal of Education, Communication, and Digital Humanities -Vol.2, No.1, Sept. 2025 pg. 117 Discussion of Findings The Analysis of Covariance (ANCOVA) revealed a statistically significant difference in postintervention information literacy scores between students taught using the Augmented Reality Strategy (ARS) and those instructed via the Traditional Teaching Method (TTM), even after controlling for pre-test scores and baseline technology proficiency (F(1,114) = 407.33, p < .001). The instructional method accounted for 78.1% of the variance in post-test performance (Partial η² = .781), indicating a very large effect size. This finding strongly suggests that ARS is not merely a supplementary tool but a transformative pedagogical intervention that significantly enhances students’ capacity to locate, critically evaluate, and contextually apply financial information particularly within the thematic domains of partnership and goodwill accounting. This result aligns with an expanding body of scholarship affirming the cognitive and affective benefits of immersive, interactive learning environments. As Adedokun and Adu (2022) observe, experiential learning cultivates the metacognitive habits and independent inquiry skills that lie at the heart of information literacy. The didactic instruction and rote memorisation remain entrenched ARS represents more than a technological upgrade; it signifies a paradigm shift toward student-centred, constructivist pedagogy. By situating learners within dynamic, decision-rich simulations, ARS compels them to move beyond passive reception toward active interrogation and application of knowledge precisely the cognitive processes required for professional accounting practice. Crucially, information literacy in accounting is not reducible to information retrieval. It demands the ability to assess the relevance, accuracy, and applicability of financial data competencies essential for interpreting statements, evaluating organisational performance, and rendering sound professional judgments. The visual, contextual, and interactive affordances of AR appear to scaffold these higher-order skills effectively: by enabling students to manipulate dynamic datasets, explore simulated business scenarios, and make real-time decisions in a riskfree environment, ARS mirrors the epistemic practices of real-world accounting. In doing so, it collapses the artificial divide between theory and practice a persistent challenge in Nigerian accounting education. These findings resonate strongly with recent Nigerian studies on innovative, technologymediated instruction. Abanum and Akintula’s (2022) quasi-experimental investigation into game-based simulations in Lagos primary schools revealed that students exposed to interactive methods significantly outperformed peers taught conventionally a result they attributed to enhanced conceptual concretisation and active participation. Similarly, Oyeyemi and Abanum (2022) found that visual and demonstration-based methods in Business Studies instruction led to markedly superior comprehension and retention, underscoring the pedagogical power of making the abstract visible. ARS operationalises this principle at scale: just as simulations helped pupils visualise fractions, ARS enables accounting students to “see” the amortisation of goodwill or the equity distribution in partnerships through dynamic, three-dimensional overlays. Further reinforcing this pattern, studies on instructional board games (Abanum, Falade & Aina, 2024), puzzle-based learning (Abanum, Aina & Akintula, 2024), and virtual platforms (Ajana, Abanum & Afolabi, 2022) consistently demonstrate that student-centred, interactive strategies regardless of specific medium yield superior engagement and academic outcomes across subjects and educational levels. What unites these approaches is not merely the presence of technology, but the pedagogical reorientation they represent: from knowledge transmission to knowledge construction. The exceptionally large effect size observed in this study accounting