Virtual manufacturing is one of the key components of Industry 4.0, the fourth industrial revolution, in improving manufacturing processes. Virtual manufacturing enables manufacturers to optimize their production processes using real-time data from sensors and other connected devices in Industry...

The use of virtual reality (VR) for the improvement of learning outcomes for accounting studies is an area in which the research is still limited. Technology-based accounting learning is very important because, currently, the accounting profession is very much affected by rapid technological...