ENHANCING INTERNAL AUDIT AND CONTROL COMPETENCIES THROUGH MOTION GRAPHICS: A FOUNDATION FOR SUSTAINABLE CORPORATE GOVERNANCE IN ACCOUNTING EDUCATION
DOI:
https://doi.org/10.14456/aisr.2026.7Keywords:
Motion Graphics, Internal Audit, Internal Control, Accounting Education, Corporate GovernanceAbstract
Recognizing challenges in conveying abstract accounting concepts, this study aimed to 1) develop motion graphics, 2) evaluate their quality and instructional effectiveness using E1/E2 criteria, 3) compare student learning achievement against traditional methods, and 4) assess student satisfaction. In an experimental design with 34 students in each group, media development followed the ADDIE model. It was guided by principles from the Cognitive Theory of Multimedia Learning (CTML), Constructivist Theory, and Spaced Repetition. The findings reveal that the motion graphic media is of excellent quality and highly effective, exceeding the 80/80 standard with an E1/E2 score of 82.40/85.60. Students using motion graphics demonstrated significantly higher learning achievement (p < .001) than the control group and reported the highest level of satisfaction. These results underscore that motion graphics offer an engaging and effective pedagogical approach for complex accounting topics. By enhancing students' understanding of internal audit, control, and corporate governance, this innovative educational tool directly fosters the competencies essential for ensuring transparency, accountability, and robust risk management—all foundational elements for sustainable corporate reporting and practices in the Asian context.
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Copyright (c) 2026 Nantharat NAMBURI, Nattharawee PHONGKRAPHAN, Preecha PANGSUBAN
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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