Keywords:
virtual laboratories
learning
education
systematic literature review

  • Abstract

    Technology in education is essential in enhancing students’ experiences, particularly through advanced learning media. Modern technology enables students to engage in virtual laboratories, which provides essential practical experiences for using theories to real-world situations. Numerous investigations across various scientific disciplines have examined the effectiveness of such laboratories in education. However, there are still no reviews that focus on the fields of economics as well as accounting, particularly regarding the indicators’s development to measure the feasibility of virtual laboratories. Therefore, this research aimed to investigate the objectives, benefits, technology, and indicators needed to develop an instrument for assessing the virtual laboratories’ feasibility. There are 31 papers chosen from the Scopus database between 1922 and 2024 that were examined using the Systematic Literature Review (SLR) method by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) criteria. The results showed that virtual laboratories were designed to increase students engagement, provide real experiences, and improve practical skills. The technology used varied from 2D and 3D interfaces to video, web-based platforms, and virtual reality (VR). The indicators used to assess the feasibility of virtual laboratories included the development stages, materials, practical design, learning media, visual display, user interface, virtual aspects and individual interactions. The study also summarized the advantages of virtual labs in terms of learning cost-effectiveness and boosting motivation and creativity. The use of virtual laboratories reduced the cost of education because a physical laboratory was not required. Students were more interested and motivated as a result of the realistic experiences these labs provided. Future research about virtual laboratories  in the fields of economics, management, business, and accounting should also map learning theories and employ systematic meta-analyses.

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Kardiyem, Bandi, Susilaningsih, & Setyowibowo, F. (2025). Measurement of the feasibility of virtual laboratories for teaching and learning in the fields of economics, management, business, and accounting using a systematic literature review. Multidisciplinary Reviews, 8(8), 2025227. https://doi.org/10.31893/multirev.2025227
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