Abstract
The idea of technologically enhanced pedagogy, such as digitized simulation and gamified authentic assessments, in higher education is relatively new but offers the potential to revolutionize classroom delivery. This paper is designed to provide insights into curriculum designs and student responses to the use of innovative assessment in accounting education. This research examines how digitized simulation and serious games can enhance student engagement and help to address cognitive load challenges experienced by students. This paper also provides a case of detailed, practical insights for academics interested in digitizing and gamifying pedagogy for learning, while citing the benefits of serious game use in verifying assessment authenticity.
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Appendices
Appendix A: Digital Business Simulation (WritePal)
About WritePal
WritePal enables the student to engage with the development of their own Business Plan by following the guidelines provided by the teacher. The questions can change every semester. At the time of this study, the students were asked to come up with a unique business idea as per detailed questions in each of the following stages:
- Stage 1::
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Name of business and description of business idea, the value chain activities for the business and industry to which it belongs.
- Stage 2::
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Financial analysis of the business idea (details of the costs associated with the idea; and Cost Volume Profit (CVP) analysis).
- Stage 3::
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Measuring the performance of the idea (financial and non-financial) inspired by the United Nations (2018) Sustainable Development Goals (SDGs).
To simulate a business pitch and allow for reflexivity in design, the teacher conducts a review and provides feedback to the students at each stage, suggesting areas that need to be considered or improved.
1.1 WritePal Back-End Data
The graph demonstrates students remain active weeks before the due date and log on at different times during the day. Most students are submitting on time with minimal number of extension requests.
1.2 WritePal—Stagged Revealing Question Example
1.3 WritePal—Teacher’s Easy Grading View with Marking Instructions/Rubric
1.4 WritePal—Teacher’s Class List with Unfinished Work Highlighted
Appendix B: Serious Game (Lucro Island)
Appendix C: Digital Simulation (CountFefe App)
Appendix D: High Attendance Rates Over the Semesters and Student CES Survey Results
Appendix E: Digital Checklist Applied to Our Curriculum Design
Digitally capable learners in Accounting are able to… | Mapping capabilities to the curriculum | |
---|---|---|
1 | Use specialist digital tools of their subject area | Students use Microsoft Office (including Excel, Teams); Tableau visualization tools) in Lucro Island, Kilgors, WritePal |
2 | Find, collate, evaluate and manage digital information | WritePal; Lucro/Kilgors by completing spreadsheets and making decisions on the information. Tableau case requires students to create visualizations to address/communicate questions of the data |
3 | Manage, analyze and use digital data | Use of spreadsheets that comprise numeric, non-numeric such as geographic, date, product descriptive |
4 | Consume and produce ideas in digital media (e.g. spatial, textual, visual, auditory, interactive…) | Data visualizations with the tableau case; competitive management of hotel budgets on Lucro Island where winners/losers are based on competitor student decisions |
5 | Create digital artefacts (e.g. web pages, 3D print pieces, code, digital video, infographics …) | WritePal Business Plan is an output of engagement with the digital platform; completed infographics in Tableau |
6 | Use digital tools to solve problems and/or answer questions | Kilgors strategic investment and capital budgeting activities and recommendation of investment alternative; Similarly, Tableau and Kilgors are used to solve problems and answer questions |
7 | Take part in digital research or professional practice | Students take part in Lucro Island, Kilgors and Bogart ethics game as practicing accountants to engage with the platform and provide solutions. WritePal requires research-related inputs |
8 | Collaborate with others using a variety of digital tools and spaces | Kilgors, Lucro, Bogart and WritePal have collaborative group activities. Students compete with each other in Lucro. Bogart and Kilgors collaboration is with fictitious characters in simulations |
9 | Participate in digital networks (closed and open) | Lucro and WritePal are closed networks for interaction between students and with the teacher. Have both student and teacher interface. The LMS and Collaborate Ultra/Teams are used as digital networks to engage students in online activities |
10 | Develop digital learning skills and habits (e.g. participating, note-making, referencing, quizzing, revising …) | Each of the simulations require students to participate, make notes on their decision choices throughout the simulation. The group discussion and revising of pedagogy is used in the quizzes/group assessment. WritePal and the embedded Micro Credential on Academic Integrity ensures students are equipped with knowledge of referencing, among other features |
11 | Develop and manage their digital identity and learning outcomes | The student-centred focus of the course design ensures students are in charge of their learning outcomes and outputs. They create a digital identity in the simulations |
12 | Consider issues of digital safety, privacy, health and wellbeing, ethics and legality | Bogart serious game is designed to immerse students in ethical dilemmas. The WritePal curriculum also embeds a digital Micro Credential on Academic Integrity to equip students with understanding of digital safety, privacy, ethics and legality—in particular, on issues of plagiarism and contract cheating. Student health and wellbeing is directly addressed in the curriculum design and acknowledged by students in CES feedback. WritePal requires students consider health and wellbeing as part of evaluating the SDGs |
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Arity, V., Vesty, G., Moloney, B. (2023). Digitized Simulation and Gamified Pedagogy in a First Year Accounting Core Subject. In: Rana, T., Svanberg, J., Öhman, P., Lowe, A. (eds) Handbook of Big Data and Analytics in Accounting and Auditing. Springer, Singapore. https://doi.org/10.1007/978-981-19-4460-4_16
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