An Experimental Study of the Use of a Business Game in Elementary Accounting.

The article focuses on a study which determined whether using a business game in introductory accounting had any impact on student attitudes toward accounting and abilities in the subject. Business games have had an enthusiastic reception in business education. Three advantages are often mentioned for a gaming experience in the learning process. First, participant's attitude is likely to be more positive towards the subject matter. Second, because of the active involvement and the need to seek solutions, ability to understand the subject matter, and to subsequently use it in problem-solving, is improved. The third advantage is developing an ability to integrate a number of learning experiences leading towards a better understanding of total subject area. The article concludes that the game is simple to use and does not require a substantial change in teaching methods, but from experiences in earlier quarters it does require a different type of student participation. There is no doubt that the administration of a field experiment in an on-going classroom environment is highly complex.