An Innovation in Teaching and Learning of Accounting Concepts Using Accrual Spin Wheel Game

Abstract

Negative perceptions towards accounting subjects, especially among non-accounting students, have challenged the accounting lecturer. In order to change that negative perception, lecturers need to find initiatives to make the learning process of accounting subjects more interesting. This conceptual paper studies the innovation of educational games in accounting. Understanding accounting concepts is essential for accounting and non-accounting students studying the subject. These fundamental principles are crucial for learning accounting effectively, regardless of the student's prior knowledge in the field. This paper introduces a practical tool designed to offer hands-on experience in analysing and reviewing accounting transactions named Accrual Spin Wheel. The tool serves as a game that allows students to practice their analytical skills and fosters critical thinking abilities. Moreover, it promotes student teamwork as they engage with the game collaboratively. Therefore, this paper proposed the importance of educational games in teaching and learning of accounting concepts using an accrual spin wheel game.