Exploring YouTube as a collaborative learning platform for accounting education in Ghana: A social capital theory approach

Abstract

Recognizing the limitations of traditional teaching methods in accounting education, this paper advocates for innovative strategies, such as integrating social media to enhance peer collaboration and engagement. Accordingly, we examined students’ perspectives on using YouTube as a collaborative learning platform for accounting education. Grounded in social capital theory, data were collected from 141 accounting students in Ghanaian higher education institutions regarding their experiences with YouTube for collaborative learning. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study found that diversity, peer support, and user trust significantly influence students’ intentions to use YouTube for collaborative accounting learning. These findings highlight YouTube’s potential to foster meaningful academic interactions. Furthermore, user trust was found to be shaped by personal, environmental, and behavioral factors. The study recommends that learners critically assess YouTube videos by evaluating the source’s credibility, the creator’s expertise, and the content’s purpose to ensure the reliability of accounting resources. Future research could explore initial adoption factors and the role of educator training in facilitating content-based collaboration.