Active learning in practice: a simulation-based intervention in introductory accounting education

This study investigates the operationalisation of teaching in introductory accounting through a simulation-based active learning intervention. Recognising the challenges of teaching complex concepts like double-entry bookkeeping within a rigid semester timeline, the research evaluates a board-based simulation as a tool to bridge the gap between theoretical instruction and practical mastery. Using a sample of 216 undergraduate students, the study assesses how such an intervention can foster a student-centred environment that balances cognitive gains with affective development. The findings indicate that the intervention successfully delivers key active learning outcomes, specifically enhancing conceptual understanding and promoting collaborative inquiry. A central contribution of this work is the analysis of curriculum integration strategies, exploring the efficacy of both in-class and out-of-class applications to address the perennial issue of time constraints in the accounting syllabus. By framing the intervention through the lens of teaching excellence, the study demonstrates how simulation-based pedagogy can be flexibly deployed to meet diverse learner needs without compromising academic rigour. Ultimately, the research offers a practical framework for educators seeking to embed high-impact active learning practices within the constraints of a standard academic semester.

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