Transfer of learning in accounting programs: The role of business games

Abstract

Transfer of learning has gained prominence in the literature, considering that students’ ability to transfer learning to solve real-world problems is increasingly expected. This study analyzes the relationship between transfer of learning and the development of soft skills based on the use of specialized software in a game-based course that is part of an accounting curriculum. To meet the objective, a survey with senior students was realized. The results were analyzed based on descriptive and inferential statistics using Stata®. Findings bring fresh and sustained evidence of accounting majors, using the business game software, being able to deal with real world issues in a controlled environment. They were also able to develop soft skills, predominantly collaboration and adaptability. Tests indicated that the development of skills for the accounting professional in the 21st century can be driven by transfer of learning and that the business game course has strongly contributed to this development. These results pose potential to contribute to the development of educational institutions, faculty and students, as it shows that skills and knowledge acquired and transferred throughout the course reflect on a better prepared professional to face typical business issues in the real world.