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The objective of this study is to perceive whether the used of augmented reality (AR) application as a teaching tools in accounting education influence the students’ performance. AR application is widely used in video or mobile games because the ability to produce a virtual image in a real environment. In education field, AR application were normally used by educators to explain or to show the reality object of certain topics. However, it was seldom used in accounting education. Accounting education required student to learn and understand the concept and theory before doing the accounting practical. The concept and theory refer to the accounting standards, framework and the information on the documentation. Students often having a problem to integrate between the theoretical information and practical especially involving the accounting document sources. Most of the students know the types of document sources used in the accounting records but they have no imagination how it looks like. Therefore, in this study a simple AR application has been introduced as a teaching tools in fundamental accounting subjects to enhance student’s knowledge on the document sources through the visual image. This application will also be a steppingstone to introduce AR technology as a teaching tools in accounting education. Theory of Performance (ToP) has been used to perceive the used of AR technology through AR application influencing the student’s performance. Questionnaires were distributed after the students used the application. 80 students have taken part in this study. The findings shown that students were excited to use the application which made the learning and teaching process become livelier and more interesting. However, the limitation of the technology is the internet connection and student hand phone data.
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