نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای دانشگاه الزهرا
2 دانشیار گروه حسابداری دانشگاه الزهراء (س)
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Introduction
In the 80s and 90s, accounting education received much criticism from accounting bodies. Therefore, since 1990, the accounting profession has given ever-increasing focus and attention to the effectiveness and nature of accounting education and moving to new & innovative teaching approaches (Smalt & Seldon, 2005). Accounting Education Change Commission (1992) emphasized the importance of introductory accounting courses as a basis for success in subsequent courses. This commission highlighted that Students' involvement should be promoted by methods such as games, simulations, and group projects and students should be active learner.
In introductory accounting courses, students face abstract concepts such as debit and credit, double entry, accounting equation and cycle which are not attractive enough. The general students’ consensus holds that the first course is required and just has to be endured. The use of Monopoly, early in the course, as a catalyst, facilitates a better learning attitude toward the material and thus increases the chance of student success (Shanklin & Ehlen, 2007). In this study, a board game was re-designed for Principles of Accounting (1) course, inspired by Reiss Nitkin (2011). This game consists of a board, dice, and a few cards. The effect of the game on the students’ performance was examined.
Hypothesis
In preliminary courses, students face some problems in understanding accounting concepts. It is expected that active engagement with games can improve their learning. According to the aim of this study, research hypothesis was developed as follows:
“Using board games for teaching principles of accounting (1), has a positive and meaningful effect on students’ performance”
Methodology
The population of the study consisted of undergraduate students who enrolled in the Accounting Principles (1) in the first semester at 1394-1395 academic year. The current study is Quasi- Experimental in nature. The sample of the study comprised 40 students who were randomly divided into two groups, as experimental and control group. The design of the study is Pre-test- Post-test using ANCOVA. Face validity of the tests were checked by five accounting lecturers. The reliability was checked by using Kuder Richardson for pre and post-test. The result of Kuder-Richrdson was equal to 89% and 90% respectively. Two last sessions were devoted to reviewing the book and solving the problems. The traditional mode was used as education delivery method for control group. In experimental group, game-based learning was used as teaching method. Students filled a 5- point Likert scale survey on the effectiveness of the game. Three game-based learning experts checked validity of the survey. The reliability was measured by using Cronbach alpha equal to 92.7%.
Results
The results of the ANCOVA test showed that there was a significant difference between Mean scores of accounting post-test between two groups. Results confirmed that students in experimental group had better results than students in control group.
Conclusion
Accounting Education Change Commission (1992) and Pathways Commission (2012) asserted the importance of first course in accounting by using active teaching methods to engage accounting students in order to make introductory accounting courses more attractive. Despite this emphasis and strong theories and background that support game-based learning, this method, has not been implemented in accounting education in Iranian universities. University lecturers often use traditional teaching methods such as lecture and problem solving in their classes. However, new generation of students are impatient and active learners, willing to work with the physical and hands-on tools. In this regard, an instructional board game for Accounting Principles (1) was produced, inspiring Reiss Nitkin (2011). This game was evaluated in Quasi-experimental design method using two groups, experimental and control groups.
Results of ANCOVA showed the serious board game, had positive and significant effect on undergraduate students’ academic performance in Accounting Principle (1) course. Most of the students believed that attendance in the game sessions was effective for them and enhanced their understanding of basic concepts, analyzing transactions, adjusting entries and accounting cycle. They recommended using game as a teaching method for their future courses. Findings showed that the game might engage learners in teaching and learning process and increase their motivation and enjoyment of learning. Co- working with classmates and debriefing by the instructor after the game provided good feedback for the students.
Keywords: Board Game, Monopoly, Principles of Accounting (1), ActiveLearning
کلیدواژهها [English]
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