Using an online bidding game to teach costing in management accounting

• Main Authors: SEOW, Poh Sun, WONG, Suay Peng
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: Game-based learning; Introductory management accounting; Costing; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1992; https://ink.library.smu.edu.sg/context/soa_research/article/3019/viewcontent/Using_an_online_bidding_game_to_teach_costing_in_management_accounting.pdf
• Institution: Singapore Management University

This paper describes an online multi-player game (Bidding Game), which was developed to reinforce the understanding of cost behavior and cost concepts taught in an introductory management accounting undergraduate course. The Bidding Game was motivated by the aim to facilitate active learning as students apply the theories that they have learnt in a fun and interactive manner. The survey results suggest that the game significantly improves students’ perceived knowledge of the costing topic. Students also agreed that the game enhanced their learning and that they had a positive experience playing the game.