Teaching and Learning with Business Simulation Game in Accounting Corresponding to Expected Learning Outcomes

Abstract

Teaching the theoretical business processes in the classroom lays basic knowledge of business processes however; the students are still unable to create true business process concepts as when they run a business on their own. Even if the teacher encourages the students to do business on their own, they may not be able to fully learn business processes due to the time constraints. Therefore, the use of tools such as business simulation games based on time simulation in teaching and learning allows students to create business process concepts covering critical processes that occur in real business in the short term, from learning and practicing through direct experience to visualize business processes and enjoying business process activities. It can also create situations for students to encounter business strategy problems and practice finding solutions. Besides, to the students can apply the business concepts gained from playing games to other courses. The application of business simulation games in teaching is recognized as being more effective than the traditional lecture-based instructional approach. This article presents the application of business simulation games for teaching specific courses in accounting. Moreover, it provides guidelines for evaluating the learning outcomes in practice.