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Addressing the AICPA core competencies through the usage of the monopoly™ board game

Rania Mousa (Department of Accounting, University of Evansville, Evansville, USA)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 1 July 2019

Abstract

Purpose

The purpose of this paper is to examine the learning outcomes of students enrolled in an introductory financial accounting course through their experience of playing the Monopoly™ board game and map those outcomes to a selected number of individual competency types addressed in the AICPA Core Competency Framework.

Design/methodology/approach

A longitudinal qualitative analysis was performed to analyze self-reported learning outcomes collected from undergraduate students enrolled in an introductory financial accounting course. Content analysis and participant observations were utilized to inform the analysis process and derive research findings.

Findings

The findings reveal a connection between the learning outcomes and a selected number of individual competency types addressed in the AICPA Framework. The findings also reemphasize the importance of utilizing some of the basic functions and features of Excel to augment foundational financial accounting knowledge and enhance professional skills.

Originality/value

Although the use of board games in accounting education was examined in prior research, this paper provides an empirical evidence on the alignment of self-reported learning outcomes of a popular board game to a notable profession-driven framework. In addition to bridging a potential gap between the accounting education and profession, this study informs academics as to the implications of engaging students in a class activity that applies basic financial accounting and computer knowledge.

Keywords

Citation

Mousa, R. (2019), "Addressing the AICPA core competencies through the usage of the monopoly™ board game", Accounting Research Journal, Vol. 32 No. 2, pp. 166-180. https://doi.org/10.1108/ARJ-01-2017-0030

Publisher

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Emerald Publishing Limited

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