Enhancing the learning process of first-year accounting students using an adaptive board game

Purpose Students struggle to grasp basic concepts of accounting largely due to a lack of engagement inside the classroom. Accounting taught at first-year level is critically important as financial accounting modules are seen as high risk, with high failure rates, especially with non-accounting major students. It is thus imperative for accounting lecturers to develop skills and techniques that promote student engagement. Design/methodology/approach A qualitative methodological approach using a projective technique of a word association test was administered to 128 first-year accounting students at a South African University. The students were exposed to playing an adapted board game for the purposes of promoting financial accounting terminology and developing key fundamentals of accounting. Kolb's (1984) experiential learning theory was used to demonstrate the learning process that the students were exposed to while playing the adaptive board game. Findings The results of the word association test provided insight into students' perceptions of accounting, (1) Enjoyment/Excitement is increased using boardgames and can lead to professional skill development (2) Engagement and attendance is likely to improve if learning accounting is perceived as fun (3) Non-traditional teaching methods such as board games should be promoted and students exposed to such techniques from early on in their academic journeys. Originality/value This study provides practical and theoretical contributions for accounting educators and professional bodies in developing the necessary professional skills for future graduates entering the accounting industry. One of the key contributions of this paper is to further the understanding on how students learn accounting concepts and therefore create a learning environment that is fun and promotes increased engagement in the classroom.