No abstract

This study aimed to develop and evaluate a digital instructional game application for learning the basic concepts of the accounting principles in an introductory accounting course. The game was designed using the Unity engine and Griss instructional design model. Based on the model, game characteristics were embedded in educational content. The game was uploaded to a local Android platform. The study was carried out in the 2019 summer semester. A quasi-experimental design with a control group and an experimental group was employed as a research design. The findings showed that the developed game has a positive impact on students' academic performance and motivation. The results were also consistent with the notion that active learning methods yield more positive outcomes compared to traditional teacher-oriented methods.

No abstract

Corporate investment decisions are determined by a variety of factors, including various managerial measures, including overconfidence of managers, which are important determinants of corporate investment decisions. Most corporate executives prefer internal financing, but if internal resources are not sufficient to meet this need, they use external resources with the least degree of information asymmetry. The purpose of this study was to investigate the effect of managerial overconfidence on investment and the moderating effect of the internal financing method is on their relationship. The study consisted of listed companies in Tehran Stock Exchange during the period 2011 to 2016 and using a systematic elimination sampling method, 97 companies were selected. To investigate the research hypotheses, EVIEWS software and panel data regression method was used. The results of the research showed that managers' overconfidence has a positive and significant effect on investment as well as underinvestment, but internal financing does not have a significant effect on the relationship between the overconfidence of managers and investment as well over-investment. But the effect of internal financing on the relationship between managers' overconfidence and underinvestment was a significant positive. Finally, it became clear that internal financing had a significant negative impact on investment and over-investment.