Changer le regard des étudiants sur les métiers de la comptabilité: Les effets de la simulation de gestion

Guillaume Dumas () and Yann Quéméner
Additional contact information
Guillaume Dumas: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

Post-Print from HAL

Abstract: Accounting often unfairly conveys, a dull and boring image, to the general public and young students choosing their career path. In this article we question the effect of the teaching methods on the perception by the students of the soft skills expected by employers. For this purpose, we compare the effect of two teaching methods in a quasi-experiment: directed study exercises (application of knowledge through exercises with corrections by the teacher) and management simulation (application of knowledge to make decisions and manage a fictitious company). Results show that a management simulation, more than traditional lectures, allows first-year accounting students to have a better perception of the soft skills expected by practitioners and recruiters. These results highlight the importance of giving a realistic representation (far from clichés) of the profession, in order to make accounting education courses more attractive.

Date: 2025
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-05267094v1
References: Add references at CitEc
Citations:

Published in Finance Contrôle Stratégie, 2025, NS-17, ⟨10.4000/14123⟩

Downloads: (external link)
https://hal.science/hal-05267094v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05267094

DOI: 10.4000/14123

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().