Analysing the use of a board game as educational tool in secondary school Accounting

Abstract

Recently globalisation was responsible for several changes in the Accounting profession. Research showed that Accounting education must consider these changes to meet the challenges thereof and to prepare learners for the real business world, which they would encounter, once they have graduated. Previous research indicated that learners who enter the workplace for the first time do not possess the necessary skills which are required by the Accounting profession. The reason for this could be current teaching practices which are used in Accounting classrooms. These outdated practices may well start at school. In modern Accounting education the focus is normally on subject content and although elements of effective teaching methods could be present, teaching methodologies are still content driven. The gap is increasing between performance of accountants and what teachers teach learners. Various factors were identified which could have an influence on learners in their decision to take Accounting as a school subject. These factors include learner characteristics, gender, socio-economic status of learners, the attitude of learners towards Accounting as a profession, influence on perceptions of the profession, technical- and soft skills, the role which professional bodies play and positive correlations between Accounting studies and learners’ career intentions. This current study was undertaken to address the problems of a lack of interest in Accounting and outdated teaching methodologies, through the introduction of a board game (Commercium). This could be used as a teaching tool, to assist teachers in Accounting classes. The main objective of the study is to analyse if the introduction of a board game in secondary school Accounting as an educational tool, leads to a positive experience for the learners and an exposure to soft skills within the subject. The different problems learners experience in school include out-dated education, a generation gap, the large learner-educator ratio, poor learner performance in Grade 12 examinations etc. In order to address these problems, the study provides an overview of new teaching methodologies, suggestions how to address criticism against traditional accounting education, the use of games in teaching, with specific focus on the Commercium board game used as a teaching tool. The research methodology comprises of a literature review and empirical study. A mixed-methods research approach was followed to examine the research problem, as all procedures used to select and analyse both quantitative and qualitative data were available in this study. The quantitative study consisted of research questionnaires and the qualitative research consisted of interviews with school learners and their Accounting teachers. The population of this study consisted of Grade 9 learners, who have EMS as a subject. In total the respondents in the research project was 145 learners from three schools in the North West province in SA. Factor analysis was used to interpret the questionnaires used during the study. Three main factors were identified and analysed namely: Factor A: Outcomes reached through the game; B: Feelings about & Attitudes towards the game and C: Value learners attached to the game. During the research it was determined that girls and boys did not differ in terms of factors A: Outcomes reached through the game and B: Feelings about & Attitudes towards the game. There was a small difference between boys and girls for factor C: Value learners attached to the game. In terms of subject choice it was found that the attitude of Coloured learners had been more positive than the White learners towards the game. The only significant difference between learners of different home languages was for factor B: Attitude towards the subject, between Coloured and White learners. When learners were asked if they would consider Accounting as a possible career, the majority of learners agreed and these learners experienced the game more positively than the rest. Positive remarks provided by learners about the Commercium game included comments such as: "A lot is learned from the game; The game motivates people; I enjoyed the game" etc. Learners summarised the project in one word as follows: "Good, Fun, Educational, Amazing" etc. After the research project ended it was concluded that the results of the questionnaires and interviews with learners and teachers, indicated that the use of the Commercium game as an educational tool in Accounting was a success. Learners enjoyed the social aspects of the game and being involved in the game play and the solving of various kinds of business problems, which they had to solve through difficult financial decisions.