Resumen de The role of screencasts in virtual accounting education

Carolina Bona Sánchez, Jerónimo Pérez Alemán

• Despite the rapid growth of new technologies in universities, there is still little empirical evidence on the incidence of certain e-learnings mecha- nisms on students’ success or failure, particularly among accounting students. According to the cognitive theory of multimedia learning, screencasts are an ef- fective and efficient tool for enhancing students learning, particularly in online accounting education where face-to-face interactions between instructor and students are limited.