An evaluation of the integration of a board game in introductory

Abstract

Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology can make a difference. This research forms part of a bigger project where a literature study is done on the teaching-learning environment, teaching methodologies and the requirements of the content for professional accountants' training. A very creative and effective teaching methodology such as a board game was developed to improve learners' interest, knowledge and skills in financial accounting on introductory level where reality can be simulated and the link between theory and practice can be illustrated. This research contains an evaluation of the integration of a board game in introductory accounting, and conclusions and recommendations will be made. The methodology used was an exploratory approach to test the effectiveness of the board game and to reach the objectives of the study, experimental research was used to evaluate the board game and a survey was used for data collection. The main findings regarding the profile of the participants, the effect of the experiment and the evaluation of the game with positive and negative remarks are stipulated. Although the results of the pre-test/post-test comparison were inconclusive, it was concluded that the project contributed to the setting of a favourable learning environment, enhancing the learners' technical competencies and soft skills as well as broadening their view of the roles of the accountant. The project was also found to be an effective teaching methodology strengthening the link between theory and practice. Various further research possibilities exist-such as to incorporate the game into other subjects, to evaluate the game at multicultural universities, among learners without accounting knowledge and among previously disadvantaged learners.

Teaching methodology in accounting education

“…Examples are provided below to illustrate the variety of formats in which game-based interventions could be applied. Fouché and Visser (2008) developed a creative teaching method in the form of a board game in an attempt to improve first-year accounting students' interest, knowledge and skills in financial accounting. This board game was found to be an effective teaching method to simulate reality and to strengthen the link between theory and practice.…”

“…This board game was found to be an effective teaching method to simulate reality and to strengthen the link between theory and practice. Furthermore, Fouché and Visser (2008) reported that a board game intervention could be applied in setting a favourable learning environment, to enhance the development of technical competencies and soft skills and also to broaden students' view of the role of the professional accountant. Viviers and Louwrens (2014) developed an intervention structured in the form of a game-show intervention.…”

Interventions in accounting education

“…There are other examples of the advantages of simulations in accounting education (see, e.g. Hassall & Milne, 2004;Steenkamp & Rudman, 2007;Fouché & Visser, 2008;Towler, Lean & Moizer, 2009;Xu & Yang, 2010;Fortin & Legault, 2010;Avramenko, 2012). Kastantin and Novicevic (2008) contend that current trends in accounting education focus on student-centred learning and simulations are useful for this purpose.…”

“…In the same way, Fouché (2006) developed a board game for use in financial accounting. Fouché and Visser (2008) report that the students took the game seriously. An advantage of games is that they create an effective learning experience, and develop the students' interest in the subject of accounting (Fouché & Visser, 2008).…”

Experiential Learning in Management Education

“…However, board games designed specifically for accounting management are not so common, and most related research has yet to show empirical evidence of their efficacy in facilitating understanding of course material. For instance, Fouché and Visser (2008) employed a board game in an introductory accounting course, although no statistically significant results on its effectiveness were found and they neglected to provide a detailed description of the game. Fridman (2010) used the Cashflow board game in the classroom as a vehicle for learning the basics of investing and enhancing financial skills, although no statistical analysis was ever carried out.…”