The Role of Social Media as Aids for Accounting Education and Knowledge Sharing: Learning Effectiveness and Knowledge Management Perspectives in Mainland China

This research aims to explore the role of social media as aids for accounting education and how people use social media to share accounting knowledge. We use the 5E Learning Model and the Knowledge Management (KM) Processes Model to investigate this issue using qualitative research methods and interviews. Our findings indicate that accounting practitioners and learners discovered knowledge through previous classrooms and exchanges between colleagues in knowledge discovery. In sharing knowledge, they shared their experiences by freely publishing posts, testing cognition, and interacting and communicating. In knowledge capture, learners capture knowledge by viewing online courses, using social media to contact accounting practitioners, learning from others' experiences, and posting questions. In knowledge application, learners apply knowledge in examinations, internships, work guidance, error avoidance, and daily fund management. We also discovered that accounting practitioners and learners have different attitudes toward the issue of knowledge payment. We put forward suggestions for establishing accounting forums and groups on social media. Accounting practitioners should be willing to share knowledge, and accounting learners should gain knowledge through interaction. The public should use social media to know more about the profession and gain basic accounting knowledge to facilitate daily living.