Using Simulations to Enhance Students' Learning in Management Accounting

Abstract

In moving from teaching to learning, the use of simulations is a viable alternative. This paper presents the uses of a simulation game in management accounting to promote deep learning as opposed to surface learning. The authors find that students develop a number of skills in addition to the application of management accounting theory. These skills include the ability to analyze and solve problems, improve interpersonal skills through teamwork and to communicate successfully in a reality based business environment.