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Building a market simulation to teach business process analysis: effects of realism on engaged learning

Jacob Peng and Ira Abdullah

Accounting Education, 2018, vol. 27, issue 2, 208-222

Abstract: The emphases of student involvement and meaningful engagement in the learner-centered education model have created a new paradigm in an effort to generate a more engaging learning environment. This study examines the success of using different simulation platforms in creating a market simulation to teach business processes in the accounting information systems course. Specifically, this paper details the use of virtual world simulation using Second LifeTM, BlackboardTM discussion board simulation, and face-to-face simulation to test the relationship among students’ perception of realism, computer efficacy, and student-learning reflections. Results indicate perceived realism and computer efficacy positively contribute to learning reflections in the simulations. In addition, simulations in online course provide positive learning reflections when compared to face-to-face simulation in a traditional course setting. Additional analyses indicate that gender affects learning in online courses using simulations, but this effect goes away if students are more efficacious in using computers.

Date: 2018
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DOI: 10.1080/09639284.2017.1407248

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