Developing a business simulation game to improve student engagement with accounting theory

This paper explores how an intervention research approach has been used to develop a simulation game to encourage active learning for undergraduate business accounting students. Based on the lecturer’s reflective practice, it was recognised that many business students struggle to understand the practical application of accountancy theory. It was envisaged that using a virtual gaming environment would help students to contextualise accounting theories by encouraging them to engage in active learning. While business simulation software already exists, the prototype of the game was developed with the learning outcomes from specific accounting modules in mind. The process of game development, like professional development is iterative, and so feedback was sought from accounting students currently enrolled in undergraduate business programmes at the Institute of Technology, Sligo. Their feedback was then used to refine the game to make it more relevant and user friendly. The objective was to improve not only the quality of the learning for the student, but also the quality of the teaching. This paper demonstrates how reflective practice, and the intervention which followed, has resulted in the development of a new tool for teaching and learning.