Addressing the AICPA core competencies through the usage of the monopoly™ board game. Issue 2 (1st July 2019)

• Record Type: Journal Article
• Authors: Mousa, Rania
• Is Part Of: Accounting research journal. Volume 32:Issue 2(2019)
• Page Start: 166
• Page End: 180
• Publication Date: 2019-07-01
• Subjects: Financial accounting -- Education -- Monopoly™ -- AICPA -- Core competency; Accounting -- Periodicals; Investments -- Periodicals; 657.072
• DOI: 10.1108/ARJ-01-2017-0030
• Languages: English
• ISSNs: 1030-9616

Abstract

Abstract : Purpose: The purpose of this paper is to examine the learning outcomes of students enrolled in an introductory financial accounting course through their experience of playing the Monopoly™ board game and map those outcomes to a selected number of individual competency types addressed in the AICPA Core Competency Framework. Design/methodology/approach: A longitudinal qualitative analysis was performed to analyze self-reported learning outcomes collected from undergraduate students enrolled in an introductory financial accounting course. Content analysis and participant observations were utilized to inform the analysis process and derive research findings. Findings: The findings reveal a connection between the learning outcomes and a selected number of individual competency types addressed in the AICPA Framework. The findings also reemphasize the importance of utilizing some of the basic functions and features of Excel to augment foundational financial accounting knowledge and enhance professional skills. Originality/value: Although the use of board games in accounting education was examined in prior research, this paper provides an empirical evidence on the alignment of self-reported learning outcomes of a popular board game to a notable profession-driven framework. In addition to bridging a potential gap between the accounting education and profession, this study informs academics as to the implications of engaging students in a class activity that applies basic financial accounting and computer knowledge.