Abstract
Accounting education focuses on delivering knowledge to students. Most student are passive, behaving as bystanders or listeners in lecturer-oriented learning. However, student-centered learning requires active and positive engagement from students to generate effective learning. Board games represent a key driving tool in inducing student participation and interest in active learning. This study investigates whether the active participation of students in class activities has positive effects on accounting education. Specifically, it tests whether active student involvement in board game activities in introductory accounting courses contributes to effective learning. There were a few key findings. Firstly, the more actively that students participate in the game, the higher their favorable changes are in terms of perception of accounting. Secondly, the higher their positive perceptions are, the higher the effects of accounting education are. These results imply that the active involvement of learners is a precondition for the effect of accounting education activities, and that positive perception is a mediator for learning effects.
Highlights
Traditional study sheds light on the effects of education itself as opposed to the needs and interests of students
This paper carried out a factor analysis by dividing questions into three categories of active participation, positive perception, and learning effects based on the similarity of conceptions measured following Choi and Park (2010) [23]
This research tested whether students favorably changed their perception of accounting when they actively participated in board game activities in class, and whether their activities were helpful for learning accounting
Summary
Traditional study sheds light on the effects of education itself as opposed to the needs and interests of students. This paper studies the effectiveness of active learning based on a board game. It shows that the more students actively participate in the activities, the more effective their learning in introductory accounting is. This study empirically shows that active participation in game-based activities leads to positive perceptions of accounting and to effective accounting education. One implication of the results is that instructors need to create learning environments where students actively participate in activities such as game playing, in or out of classes, for effective learning. This paper is organized as follows: Section 2 summarizes prior studies on active learning in accounting education and board game activities used.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
