The Impact of an Accounting Simulation on Performance and Perception in Accounting Courses

The accounting profession has given ever-increasing focus and attention to the effectiveness and nature of accounting education. Executive education struggles with how to make accounting understandable and applicable to those responsible for other functions. Graduates of Executive MBA programs often have a negative perception of the accounting field before entering the EMBA. Adult education literature clearly touts the value of simulation, gaming theory, and modeling. This empirical study was designed to investigate the effect of integrating an accounting simulation, The Accounting Game, into an accounting course, on students’ self-reported perceptions and on course performance. Additionally, the simulation was instituted as a preparation course for applicants entering an Executive MBA program