Advancing accounting education using LEGO® Serious Play simulation technique

ElKelish, Walaa Wahid; Ahmed, Rafiuddin

doi:10.1080/09639284.2021.1905011

Cited by 14 publications

(3 citation statements)

References 36 publications

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“…These mechanisms can be grouped under the heading of experiential learning (Butler et al., 2019; Kolb, 2015) and are enhanced by reflecting with others (Fink, 2003). These alternative classroom learning strategies have been proven to develop better learning outcomes in accounting students than the traditional lecture‐based format (ElKelish & Ahmed, 2022; Powell et al., 2020). For example, unstructured experiential learning activities are statistically better at reinforcing learning objectives, helping students relate to the real world, reinforcing critical thinking, and teambuilding (Umble et al., 2008).…”

Section: Literature Reviewmentioning

confidence: 99%

SABCO—An experiential learning project for introductory managerial accounting

Olson

Shannon

2023

Decision Sci J Innov Edu

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This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial projections, either manually or in Microsoft Excel, to secure financing for their start-up business (Sand Art Brownie Company or SABCO) to produce and sell brownie mix during the holiday season. Students then assemble ingredients and create jars of brownie mix to gather the necessary data to evaluate initial projections and problem-solve for future production. This role play contextualizes the elements of direct and indirect labor, fixed and variable costs, and their impact on profit and borrowing. Postproduction reflection on the manufacturing activities and discussion of actual results of operations emphasizes the improvement and decision-making responsibilities in the management process. Feedback demonstrates that students find the exercise challenging and valuable and that it deepens their understanding of managerial accounting and its purpose in a company's management process.

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Section: Literature Reviewmentioning

confidence: 99%

SABCO—An experiential learning project for introductory managerial accounting

Olson

Shannon

2023

Decision Sci J Innov Edu

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“…No CDO também estão incluídas as estratégias de ensino utilizadas pelos professores. A esse respeito, pesquisas têm testado múltiplas técnicas pedagógicas visando aumentar a performance discente, tais como jogos e gamificação (Beatson et al, 2020;ElKelish & Ahmed, 2021;Kuang, Adler, & Pandey, 2021), tecnologia (Francescucci, Kellershohn, & Pyle, 2021;Namin, Ketron, Kaltcheva, & Winsor, 2021), estudo de caso instrucional (Cheng, Sapkota, & Yurko, 2021), narrativas (Grimm, 2021;Taylor, Marrone, Tayar, & Mueller, 2017), tipo, frequência e políticas de avaliação (Miglietti, 2021;Nakos & Whiting, 2018;Nsor-Ambala, 2020) e assim por diante. No caso do grupo IES, o propósito é verificar como variáveis das instituições de ensino estão associadas ao desempenho acadêmico.…”

Section: Performance Discente E Grupos CDI Cdo E Iesunclassified

Variáveis institucionais explicativas do desempenho de estudantes de Ciências Contábeis e Administração

Nasu

Silva

Borges

et al. 2021

Rev. Cat. Cien. Cont.

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O objetivo deste estudo foi analisar a associação entre variáveis institucionais e o desempenho de estudantes de ciências contábeis e administração. Foram utilizados os microdados do Enade 2018, obtendo-se 152.491 observações válidas. O desempenho foi mensurado de três formas: desempenho final, desempenho na prova de formação geral e desempenho na prova de componente específico. Ademais, foram consideradas as seguintes variáveis institucionais: organização acadêmica, região, modalidade e turno. Os dados foram examinados a partir de modelos de regressão Box Cox Cole Green (BCCG) com zeros ajustados. A partir dos resultados, concluiu-se que as variáveis institucionais foram relevantes para explicar o desempenho. Especificamente, destaca-se que os estudantes matriculados em centros federais de educação tecnológica tiveram desempenho superior aos das outras formas de organização acadêmica. Outro ponto é que os alunos da região Norte performaram pior do que o das outras regiões de modo geral. Todavia, superaram os alunos da região Centro-Oeste nas questões de formação geral. Quanto à modalidade de ensino, verificou-se que alunos do ensino presencial apresentaram performance superior a dos estudantes do ensino a distância (EaD). E os alunos do turno integral tiveram melhores performances de modo geral. Como implicações, aponta-se que as instituições que oferecem cursos de contabilidade e administração na região Norte podem querer aprimorar a qualidade do ensino, assim como as do Centro-Oeste podem querer fazê-lo em relação ao ensino de formação geral. Da mesma forma, o ensino da modalidade EaD pode ser aprimorado e a oferta de cursos em período integral pode ser pensada e, potencialmente, implantada.

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“…The TS also includes the teaching strategies used by teachers. In this regard, research has tested multiple pedagogical techniques aimed at increasing student performance, such as games and gamification (Beatson et al, 2020;ElKelish & Ahmed, 2021;Kuang, Adler, & Pandey, 2021), technology (Francescucci, Kellershohn, & Pyle, 2021;Namin, Ketron, Kaltcheva, & Winsor, 2021), instructional case study (Cheng, Sapkota, & Yurko, 2021), narratives (Grimm, 2021;Taylor, Marrone, Tayar, & Mueller, 2017), type, frequency and evaluation policies (Miglietti, 2021;Nakos & Whiting, 2018;Nsor-Ambala, 2020) and so on. In the case of the HEI group, the purpose is to verify how variables of educational institutions are associated with academic performance.…”

Section: Student Performance and Sb Ts And Hei Groupsmentioning

confidence: 99%

Institutional variables explaining the performance of accounting and administration students

Nasu¹,

Silva²,

Borges³

et al. 2021

Rev. Cat. Cien. Cont.

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The aim of this study was to analyze the association between institutional variables and the performance of Accounting and Administration students. The microdata of Enade 2018 were used, obtaining 152,491 valid observations. Performance was measured in three ways: final performance, performance in the general training test and performance in the specific component test. In addition, the following institutional variables were considered: academic organization, region, modality and shift. The data were examined using zero adjusted Box Cox Cole Green (BCCG) regression models. The results indicated the institutional variables were relevant to explain the performance. Specifically, it was staked students enrolled in federal centers of technological education had superior performance than the other forms of academic organization. Another relevant point was the students in the North region performed worse than other regions in general. However, they outdid the students from Central-East region in the issues of general training. Regarding the teaching modality, it was found that students of face-to-face teaching presented higher performance than the distance learning students (DL). And the full-time students had better performances overall. As implications, it is pointed out that institutions offering Accounting and Administration courses in the Northern region may want to improve the quality of education, as well as those of the Centre-Western shall want to do so in relation to general training education. Similarly, the teaching on the DL modality can be improved and the offer of full-time courses can be thought of and potentially implemented.

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Advancing accounting education using LEGO® Serious Play simulation technique

Cited by 14 publications

References 36 publications

SABCO—An experiential learning project for introductory managerial accounting

SABCO—An experiential learning project for introductory managerial accounting

Variáveis institucionais explicativas do desempenho de estudantes de Ciências Contábeis e Administração

Institutional variables explaining the performance of accounting and administration students

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