The Accounting Review Vol. 40 No. 3 1965
Business Games in Accounting Instruction.
Abstract
The versatility and possible usefulness of business games in accounting classes is obvious when researchers consider that accounting plays a central role in almost every management decision simulation exercise, just as it does in the management process itself. Sequential decision-making, which characterizes business games, requires periodic reporting of the effectiveness of simulated operations. The intimacy that exists between accounting and decision-making is the basis for the adaptability of business games for accounting courses. Researchers' observations have led them to conclude that business games can be effective teaching devices in accounting courses. A general management game can provide students with conclusive evidence on the important role which accounting has in the operation and evaluation of a business firm. Researchers have confidence that students and teachers alike will receive other games, specifically designed to provide practice and illustrations of particular procedures, enthusiastically. Even though the total experience on the use of business games as teaching devices in accounting is limited, the success achieved thus far clearly justifies further experimentation and trial.
- DOI
- 10.2308/tar-4482948
- Volume
- 40
- Issue
- 3
- Pages
- 650-653
- Language
- en
- Sources
- openalex crossref