From Simulation to Immersive Classroom: Early Evidence on Lecturer-Led Virtual Reality in Accounting Education: Dr Geraldine Gorman

This presentation shares a practical implementation of lecturer-led virtual reality (VR) in an undergraduate Digital Accounting programme. Moving beyond pre-built simulations, VR was used as a live teaching environment where students engaged in real-time scenarios including audit judgement, forensic accounting, ESG analysis, and AI-supported decision-making.

Students participated in immersive, scenario-based sessions using VR headsets, with the lecturer guiding discussion, prompting decisions, and facilitating reflection in real time. This approach aimed to replicate the complexity and ambiguity of professional accounting environments.

The session will outline how the VR classes were designed and delivered, what worked in practice, and the challenges encountered (e.g. technology setup, scalability, student access). Early observations indicate strong engagement and improved critical thinking.

The presentation concludes with practical recommendations for educators considering VR in accounting or business education.