Designing for authentic learning using immersive 360 videos

  • Louise Luff The University of Sydney
  • Vickel Narayan
Keywords: experience based learning, immersive 360 case study, professional judgement in a business context, authentic learning


Teaching students ethical financial accounting practices and decision making can be complicated and challenging at good times. It requires the students to have a deep level understanding of the accounting requirements and professional values to be able to make fair and ethical judgements. However, for students who have no or little work experience making professional judgements without authentic contextual awareness and understanding may hold little significance (Mintz, 2019).

Moore (2013) elaborates that for students to develop financial reporting professional judgment proficiency they need to experience practical business world scenarios and learn to question and think as a professional financial accountant. He further argues that is imperative to develop these skills as these are pre-requisites for subsequent units of study and a graduate attribute expected by professional accounting bodies and employers.

In this session, we will discuss how we created an authentic and immersive case study for the students in collaboration with a professional accounting firm and other industry experts. We will discuss how authentic learning (Herrington, Reeves & Oliver, 2010) and heutagogic principles (Hase & Kenyon, 2000) were adopted in the design of the learning module to help develop critical thinking skills and understanding of connections within and implications from financial reporting professional judgements.


Hase, S., & Kenyon, C. (2000). From andragogy to heutagogy. ultiBASE, 5(3).  Retrieved from

Herrington, J., Reeves, T. C., & Oliver, R. (2010). A guide to authentic e-learning (connecting with e-learning). New York: Routledge.

Mintz, S. (2019). A new approach to teaching ethical decision making to accounting students. The CPA Journal, Online.  Retrieved from

Moore, T. (2013). Critical thinking: seven definitions in search of a concept. Studies in Higher Education, 2013, Vol. 28, No 4, 506-522.


Download data is not yet available.


Metrics Loading ...

Author Biographies

Louise Luff, The University of Sydney

Louise Luff is a lecturer (Education Focused) at the University of Sydney Business School. Louise is particularly interested in developing relevant learning resources to enhance the student experience and their readiness for the demanding expectations of the business world. Prior to joining academia Louise worked in several professional accounting and commercial roles, including a Big 4 accounting firm senior manager and as an accounting technical manager for a large Australian financial institution. Louise has a Master of Education, is a fellow of the Higher Education Academy and has been involved with the Chartered Accountants Australia and New Zealand CA program. Louise has co-authored several additions of “Accounting for Corporate Combination and Associations” and, for a variety of units, redesigned their teaching resources and delivery.

Vickel Narayan

Vickel Narayan is an active researcher in the scholarship of teaching and learning domain (SoTL), in particular, designing for learning, staff development and the scholarship of technology enhanced learning (SoTEL). He has a keen interest in social media and mixed mobile virtuality (MMR) and how it could be used for developing authentic and student determined teaching and learning experiences. Vickel is particularly interested in exploring contemporary technologies and pedagogies for creating, nurturing and maintaining virtual communities, social connectedness, fostering social constructivism and for enabling authentic learning and heutagogy. He has a keen interest in design-based research and its implications on learning and teaching and design.


How to Cite
Luff, L., & Narayan , V. (2021). Designing for authentic learning using immersive 360 videos. Pacific Journal of Technology Enhanced Learning, 3(1), 24.