This paper examines the effects of practice through collaborative simulation on the development of students' confidence in critical managerial accounting skills not commonly covered in traditional lecture courses. We assign students to teams that complete a large-scale integrative business simulation (LSIBS), which is our operationalization of a collaborative learning experience. Students completed the CAPSIM Foundations Business Strategy Simulation Game. The semester-long project requires students to practice the managerial accountant's job through phased assignments where they are required to make individual assessments, collaborate to set strategies, make decisions that align with the strategies, and report on the results of the decisions. We use a quasi-experimental methodology, with a pre-and post-test design involving 65 university students to examine the efficacy of using collaborative learning through simulation to improve students' confidence across a set of competencies defined by the Institute of Management Accountants (IMA). The findings demonstrate that using a collaborative simulation experience in a managerial accounting course can promote the development of students' confidence in critical managerial accounting skills that are often omitted from typical management accounting courses.
The Effects of Collaborative Simulation on the Development of Students' Confidence in Managerial Accounting Skills
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Joseph C. Ugrin, Marcus D. Odom, Darla Honn, Ania Rose; The Effects of Collaborative Simulation on the Development of Students' Confidence in Managerial Accounting Skills. Issues in Accounting Education 2021; doi: https://doi.org/10.2308/ISSUES-19-112
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