The Role of Instructional Games in Accounting Education

Document Type : Original Article

Authors

1 Associate Professor of Accounting Faculty of Social Sciences & Economics, Al-Zahra University, Iran.

2 PhD Student of Accounting Faculty of Social Sciences & Economics, Al-Zahra University, Iran.

3 Postdoctoral research Fellow Faculty of Social Education & Psychology, Al-Zahra University, Iran.

Abstract

This article highlights the significance and implementation mechanism of instructional games as one of the educational tools and an active and effective teaching method. It also investigates theoretical framework of instructional games in order to use in educational settings. Moreover, this study reviews different domains of learning (cognitive, affective and psychomotor) and highlights the importance of using theses aspects by giving examples in Accounting Education. This study reviewed the background of using game as a simulation in accounting education. The results of the study showed that the first instructional game used in the academic setting was an accounting game. In addition, the findings showed that instructional games and simulations, affect on the students learning and performance in the all accounting education disciplines including Introductory Accounting, Industrial & Managerial Accounting, Governmental Accounting, Accounting Information Systems, Auditing and Ethics in Accounting. The findings also showed the Gap of using instructional games and simulations in teaching accounting in Iran.

Keywords