Gamification as a New Approach in International Accounting Education in the Digitalizing World: Gamification Application in Teaching the International Measurement Principles


KOÇ F.

The Past, Present, and Future of Accountancy Education and Professions, IGI Global, ss.35-65, 2023

  • Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
  • Basım Tarihi: 2023
  • Doi Numarası: 10.4018/978-1-6684-5483-1.ch003
  • Yayınevi: IGI Global
  • Sayfa Sayıları: ss.35-65
  • Uşak Üniversitesi Adresli: Evet

Özet

In the study, gamification method is suggested as an alternative or supportive learning method to traditional theoretical and applied courses in training the accounting staff needed by businesses in higher education institutions in the digitalized world. In this context, it is aimed to teach the measurement principles within the scope of IAS/IFRS to a total of 108 students studying at Usak University, a state university in Turkey, and taking accounting courses, by gamification method. For this purpose, first of all, a theoretical lesson on the measurement principles within the scope of “IAS/IFRS” was taught with the students, and then a written test on each valuation basis was administered to the students. Afterwards, students were allowed to play the digital game “Let’s Measure Its Value,” which the authors created in line with a scenario in the digital environment and where each measurement basis was exemplified with visuals. The answers given by the students regarding the measurement principles with both methods were compared.