This research sought to determine whether learners would increase their knowledge of six types of accounting transactions using an interactive model of the accounting equation in the Multi-User Virtual Environment (MUVE) called Second Life. The experiment was conducted within the theoretical frameworks of cognitive constructivism and social constructivism. Participants worked in one of two experimental treatment types—solo (cognitive constructivism) or in small groups (social constructivism). All participants used the same written instructions, instructional movies, and practice problems to learn about six types of accounting transactions. Practice problems were used with a 3D model of the accounting equation in Second Life. The model provides immediate visual and text feedback to participants as they answer practice problems. Participants adjust their answers until the 3D model confirms it is correct. Results of pre- and posttests measured changes in participants' level of knowledge of these six transaction types and changes in the level of participant anxiety during the experiment. To obtain two sets of data, all the steps of the experiment were completed twice. The hypotheses predicted that, consistent with prior research in constructivism, participants working in small groups would experience greater learning gains and anxiety reductions than participants working alone. However, in both rounds of the experiment, participants who worked alone experienced greater learning gains and greater anxiety reductions than those who worked in groups.

This research resulted in a positive implication that Second Life can be used as a learning environment with reasonable expectation of learning. It also resulted in a new question: whether constructivism, as it is understood today, applies accurately to Multi-User Virtual Environments. Repetition of constructivist-based research in these environments is required to determine whether this result is consistent across populations and platforms. Expansion or revision of our understanding of constructivism may be required based on those findings.