Students struggle to grasp basic concepts of accounting largely due to a lack of engagement inside the classroom. Accounting taught at first-year level is critically important as financial accounting modules are seen as high risk, with high failure rates, especially with non-accounting major students. It is thus imperative for accounting lecturers to develop skills and techniques that promote student engagement.
A qualitative methodological approach using a projective technique of a word association test was administered to 128 first-year accounting students at a South African University. The students were exposed to playing an adapted board game for the purposes of promoting financial accounting terminology and developing key fundamentals of accounting. Kolb's (1984) experiential learning theory was used to demonstrate the learning process that the students were exposed to while playing the adaptive board game.
The results of the word association test provided insight into students' perceptions of accounting, (1) Enjoyment/Excitement is increased using boardgames and can lead to professional skill development (2) Engagement and attendance is likely to improve if learning accounting is perceived as fun (3) Non-traditional teaching methods such as board games should be promoted and students exposed to such techniques from early on in their academic journeys.
This study provides practical and theoretical contributions for accounting educators and professional bodies in developing the necessary professional skills for future graduates entering the accounting industry. One of the key contributions of this paper is to further the understanding on how students learn accounting concepts and therefore create a learning environment that is fun and promotes increased engagement in the classroom.
1. Introduction
The National Development Plan (NDP) 2030 aims at eliminating poverty and reducing inequality in South Africa (National Planning Commission [NPC], 2012). The NDP is structured around various priorities, one priority is to improve education, training and innovation in South Africa. According to the NDP, individuals who may be less academically prepared should be accepted by post-school institutions who must provide adequate support to ensure the success of these students (NPC, 2012). The Eastern Cape Province of South Africa has approximately 23% of the operational public schools in the country and has one of the lowest matric pass rates (Daniel, 2021). In 2020, only 60% of pupils in the Eastern Cape Province obtained their National Senior Certificate (completed high school), while it is believed that over 120,000 pupils dropped out in their last year of school (Daniel, 2021). Furthermore, the issue of graduate unemployment – even though there are skill shortages – is a sign that university graduates are not meeting the needs of industry (NPC, 2012).
Accountancy roles have been identified as part of the national draft of Critical Skills List of South Africa, thereby highlighting the accountancy profession's importance in economic benefit (BusinessTech, 2023; SAIPA, 2021). The Eastern Cape Province specifically lacks finance skills (BusinessTech, 2023). The transition from high school to higher education studies can be a challenging experience for many students (Reddy et al., 2025; Saunders, 2018) especially within a South African context where many students reside in low-income, rural environments and are often first-generation university attending students (Reddy et al., 2025). According to Venter (2020) students are under-prepared for studies at a higher education institution. Hence, being successful at university is largely impacted by the transition of students in their first year of studies (Jansen et al., 2022). Academics must thus identify and be mindful of students' readiness and motives for entering higher education institutions. Students struggle to grasp basic concepts of accounting largely due to a lack of engagement inside the classroom (Jaijairam, 2012). Accounting in first year at higher education institutions is considered to be one of the most important business courses as it plays a key role in the academic success of students who are both accounting and non-accounting majors (Joseph et al., 2025; Lloyd and Abbey, 2009; Parker and Van Rooyen, 2024). Therefore, this study will seek to answer the following research question: What are student's perceptions of board games in a first year accounting module?
2. Literature review
Financial accounting is an important gateway to introduce students to the field of accounting (Mousa, 2019; Tsay et al., 2023). However, accounting studies can be challenging with students often not performing well and losing interest (Park et al., 2019) due to possessing a negative attitude and mindset towards the subject (Jamaluddin et al., 2020; Sharma and Godbole, 2025). Students have identified that one such challenge is that of not effectively grasping and applying core accounting concepts (Joseph et al., 2025). The inability to grasp accounting concepts can be associated with a lack of student engagement during the lecture period (Jaijairam, 2012). This could be due to accounting mostly being taught using traditional methods such as from a textbook (chalk and talk), while students observe and take notes (Jaijairam, 2012; Norwani et al., 2025). Another reason is poor attendance of lectures, class attendance is thought to be a key indicator of students academic performance (Ha et al., 2024). By attending lectures students directly engage in teaching and learning in the classroom, gain an understanding of the learning material, improve academically and acquire the skills to interact with peers and academics (Alzhanova-Ericsson et al., 2017).
Teaching strategies are essential for the efficient teaching and learning of new material; it has been established that these strategies have a substantial impact on students' academic success (Ngwenya and Arek-Bawa, 2022). With the aim of improving accounting students' professional skills, educators are under pressure to “transform” the first-year accounting course by implementing innovative teaching strategies (Mousa, 2019). Educators should thus practice effective teaching strategies to promote the dissemination of accounting knowledge and comprehension of information shared in an interactive learning style for all students (Olifant et al., 2024). Innovative teaching practices involve utilising creative techniques and educational resources to enhance student learning (Naz and Murad, 2017). In order to maintain students' interest, motivate learning and add value to students' learning process, an innovative teacher should be prepared to experiment with diverse strategies and approaches as part of their teaching practices (Lin et al., 2022).
One such teaching strategy is the introduction of game-based learning activities which can improve learning motivation (Pelser-Carstens and Blignaut, 2018; Ramesh et al., 2025; Shah, 2017; Silva et al., 2021), increase the effectiveness of teaching and learning, inspire enthusiasm amongst students (Rahim et al., 2021) and promotes cognitive learning (Ortiz-Martínez et al., 2023). Research based on teaching and learning across various disciplines recommends the use of games to motivate learning and address the skills expected in practice (Pelser-Carstens and Blignaut, 2018). A “game” is an entertaining activity which is undertaken with the aim of having fun and is conducted according to a set of rules (Merriam-Webester Dictionary, 2026). Game-based learning is defined as “learning that is facilitated by the use of a game” (Whitton, 2012), further defined, game-based learning refers to the implementation of specific gaming principles and applying these principles to real-life scenarios to engage players (Trybus, 2015).
Game-based learning has been positively implemented in accounting education as it creates a collaborative environment, encouraging fun and effective learning (Carenys and Moya, 2016). It has provided students with an opportunity to reflect on the experience and use what they have learnt to develop new attitudes, skills and ways of thinking (Boghian et al., 2019). Game-based learning such as the introduction of board games as part of an accounting module is one way to actively engage with students constructively (Bhavani et al., 2020; Damron, 2019; Jaijairam, 2012). It further promotes collaborative learning as students work as part of a team, strengthens communication, problem-solving and peer-to-peer teaching. In accounting education, game-based learning bridges the gap between theory and practical application situating core accounting concepts and principles within scenarios (Arumugham et al., 2025).
A board game is played on a board, typically using a dice and tokens which can be moved around the board (Oxford Learner’s Dictionary, 2026). Board games are a valuable tool for all ages as it enhances cognitive skills and knowledge development across a wide range of subjects and is one of the most common forms of gamification (Selamat and Ngalim, 2022). In addition to creating a competitive and engaging class atmosphere, well-designed board games provide a safe, fun and competitive class environment in which to concentrate on the content and apply what has been learnt (Treher, 2011). “Fun” can be seen as an activity that is hard, challenging and stretches participants. Furthermore, fun can be seen as laughter, having the freedom to express yourself as well as enjoyment (Lucardie, 2014; Barrett and Mac Labhrain, 2005). This research paper adopts a broader conceptualisation of “fun” instead of further analysing the term into various categories. Therefore, “fun” was regarded as a quality that enhanced classroom engagement and enjoyment of the accounting concepts being taught.
Board games used as part of game-based learning are mainly designed to encourage those who participate to continue playing, promoting fun in the classroom (Boghian et al., 2019) and fostering knowledge assimilation (Norwani et al., 2025). Board games can play a role in not only creating fun in the classroom but are used to make the study of accounting more interesting as the subject is often perceived to be dull and boring (Shah, 2017). Therefore, the inclusion of games in a teaching and learning pedagogy, is likely to increase student involvement in the classroom but more importantly enhances student engagement (Adipat et al., 2021). Students who are actively engaged with a task, often perceive the learning experience as fun and enjoyable (Bargate, 2018). Thus, the aim of introducing a board game adapted specifically for accounting students is to encourage learning by applying the theoretical knowledge students have gained and active engagement during lecture periods.
Learning through playing games is a highly sought-after method of learning, as it offers educators an additional tool to assist in the development of both technical and professional skills also known as soft, pervasive, generic or employability skills (Malan and Van Dyk, 2021). Thus, to address the needs required within the workplace, accounting programmes should enhance both the technical knowledge and essential professional skills of graduates with the aim of these individuals being able to make a valuable contribution within the business environment (Mostert et al., 2025). Professional skills are those skills accounting graduates should possess over and above technical skills to ensure both employability and career success (Abayadeera and Watty, 2014; Barac and du Plessis, 2014; Jackson and Chapman, 2012; Lubbe, 2017). One of the most essential professional skills an accounting graduate should possess is that of interpersonal and communication skills (Beck, 2022; Ghani and Suryani, 2020; Giang, 2024). Additionally, problem-solving and critical thinking skills, ethical principles and values, time management and teamwork are considered as those professional skills accounting graduates should possess to succeed as professional accountants (Beck, 2022; Mostert et al., 2025). The implementation of game-based learning is regarded as an innovative way for students to actively and experientially learn and develop professional skills (Malan and Van Dyk, 2021). Moreover, active participation in game-based learning activities results in students possessing a positive perception of accounting and ultimately effective accounting education (Park et al., 2019).
Reynolds and Vince (2007) are of the opinion that experiential learning allows students to develop a deeper comprehension of what they are learning and why it is being taught. Thus, this paper uses the Kolb learning theory to explain an alternate learning perspective in accountancy education.
2.1 Theory underpinning the study
According to Kolb's learning theory, life experience is a necessary and essential part of the learning process (Mcleod, 2025). According to Kolb (1984, p. 38) a working definition of learning is “… the process whereby knowledge is created through transformation of experience”. Instead of “content or outcomes”, emphasis is placed on the process of “adaption and learning”. Thus, according to Kolb's learning theory the motivation for the advancement of new knowledge is as a result of new experiences being created, emphasising that learning cannot occur without doing (Morris, 2020). Kolb's learning theory includes a four-stage adaptive learning cycle which is regarded as the most widely “influential” experiential learning model (Morris, 2020; Seaman et al., 2017, p. 3). Experiential learning encompasses the transformation of what has been experienced into valuable learning.
Kolb's learning cycle proposes that when actively involved in each step of the process is when effective learning takes place – through a continuous cycle. Figure 1 illustrates the four elements of Kolb's learning cycle, this includes experience (concrete experience), reflection (reflective observation), conceptualisation (abstract conceptualisation) and experimentation (active experimentation).
A circular diagram representing Kolb's four-stage learning cycle. The cycle is divided into four stages, each labeled and connected by arrows indicating the flow from one stage to the next. Stage 1 is labeled Concrete Experience, Stage 2 is labeled Reflective Observation, Stage 3 is labeled Abstract Conceptualisation, and Stage 4 is labeled Active Experimentation. The arrows between the stages show the progression from one stage to the next in a continuous loop.Kolb's four-stage learning cycle. Source: Adapted from Kolb (1984, p. 42)
A circular diagram representing Kolb's four-stage learning cycle. The cycle is divided into four stages, each labeled and connected by arrows indicating the flow from one stage to the next. Stage 1 is labeled Concrete Experience, Stage 2 is labeled Reflective Observation, Stage 3 is labeled Abstract Conceptualisation, and Stage 4 is labeled Active Experimentation. The arrows between the stages show the progression from one stage to the next in a continuous loop.Kolb's four-stage learning cycle. Source: Adapted from Kolb (1984, p. 42)
Stage 1 – Concrete Experience: the student must be fully and openly involved in the new experience without bias (Kolb, 1984, p. 30).
Stage 2 – Reflective Observation: the student must reflect on and observe the new experience from various perspectives (Kolb, 1984, p. 30).
Stage 3 – Abstract Conceptualisation: students must form new or modify their current ideas (concepts), based on their reflections and observations which arose from the reflection observation stage (Kolb, 1984, p. 30).
Stage 4 – Active Experimentation: the student must be able to use these new or modified ideas (concepts) to solve problems and make decisions (Kolb, 1984, p. 30).
Kolb (1984) believes that learning is an integrated process therefore, each of the four stages mutually support each other. Effective learning will only take place where a student can implement all four stages of the four-stage learning cycle (Mcleod, 2025).
How Kolb's four-stage cycle was implemented in this study:
Stage 1 – Concrete Experience: students were introduced to the board game, the majority of students had never been exposed to playing a board game. The limited experience of utilising a board game as part of the teaching experience ensured the unbiased student learning experience.
Stage 2 – Reflective Observation: Being involved in the board game enabled the student to take on multiple perspectives, namely: as a player they had the perspective of having, from a student perspective learning, undertake the role of the accountant theory and knowledge. After the boardgame had been played, the facilitator enquired as to the students' experience of playing the board game and to reflect on the learning that had taken place.
Stage 3 – Abstract Conceptualisation: in the weeks following, these foundations of accounting principles and concepts were broadened to facilitate and introduce further accounting knowledge. The use of the boardgame in class invigorated the students' energy and engagement with many highlighting the fun element that the board game had introduced and how different it was to the usual “talk and chalk” classes.
Stage 4 – Active Experimentation: assisted with knowledge and theory to be successful in assessments, the development of essential professional skills including interpersonal and communication skills, problem-solving and critical skills, ethical principles and values and teamwork.
In the section to follow the methodology will be put forward on how the respondents information was collected.
3. Methodology
This study made use of a qualitative methodological approach using a projective technique namely, a word association test. Projective techniques are most commonly used in marketing, sociology, psychology and related research to uncover people's deeper feelings towards brands and limit preconceived prejudices (Campos et al., 2020; Spry and Pich, 2021). University level ethics for this study was obtained prior to any data collection.
The sample consisted of 128 first year students at a South African university who were registered for a Diploma in Accountancy programme. The word association test was administered to all 128 first year students simultaneously. The students were divided into their class sets and three iterations of the data collation were carried out to acquire responses from all respondents. The word association test was printed onto an A4 page, with introductory information on the front cover, the ethics number and a signature from the respondent to confirm their willingness and consent to participate in the study was requested. On the reverse side of the page, eight word association questions were presented to students.
According to Çetikaya et al. (2020), word association tests are used to determine the perceptions that individuals have regarding a certain concept. This technique involves presenting a stimulus word to a respondent, the respondent then writes down a word or phrase that comes to mind with no limits placed on what can be written down (Campos et al., 2020). The first associations that come to mind are seen as the most relevant to that individual (Pacheco et al., 2018).
4. Findings and discussion
In the section to follow the findings are provided to the eight questions posed to the participants in a numerical manner to graphically illustrate the breakdown of results obtained. Similar approaches have been utilised by Goliath et al. (2014) and Rojas-Rivas et al. (2022).
4.1 What is fun?
Through the word association test 114 phrases were generated through the responses received from the 128 participants. According to Table 1 the majority (44.53%) of phrases/words generated could be attributed to enjoyment/excitement.
Word associations for fun (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Enjoyment/excitement | 57 | 44.53% |
| Jokes/Humour/Laughing | 3 | 2.34% |
| Accounting/Numbers | 9 | 7.03% |
| Happiness | 5 | 3.91% |
| Good times/feeling good | 4 | 3.13% |
| Understanding work/focus/challenging exercises | 5 | 3.91% |
| Relaxation | 6 | 4.69% |
| Money | 4 | 3.13% |
| Social/interaction with people | 2 | 1.56% |
| Games and Quizzes | 4 | 3.13% |
| Limited description | 9 | 7.03% |
| Other (phrase combined where less than 1%) | 6 | 4.68% |
| No response | 14 | 10.93% |
| Total | 128 | 100.00% |
The findings of this study (44.53%) agree with the notion that fun is perceived as excitement and enjoyment (Barrett and Mac Labhrain, 2005; Lucardie, 2014). According to Lucardie (2014), adult learners who identify fun as enjoyment have a greater likelihood of academic engagement (Crossland, 2023) resulting in a positive learning experience.
4.2 How can accounting be fun?
Through the word association test 109 phrases were generated by the 128 participants. From Table 2 it can be seen that the two highest phrases that were represented when looking at how accounting could be fun were regular practice of the work (18.75%) and becoming proficient in accounting (15.63%).
Word associations for how accounting can be fun (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Proficiency | 20 | 15.63% |
| Regular practice of the work | 24 | 18.75% |
| Practical application in everyday life | 10 | 7.81% |
| Lecturer communication | 2 | 1.56% |
| Easy work at University | 6 | 4.69% |
| Signing/Laughing | 3 | 2.34% |
| Presented in an enjoyable way | 17 | 13.28% |
| Accounting terminology | 13 | 10.16% |
| Group work | 3 | 2.34% |
| Being positive | 4 | 3.13% |
| Playing board games | 2 | 1.56% |
| Other (phrase combined where less than 1%) | 5 | 3.90% |
| No response | 19 | 14.85% |
| Total | 128 | 100.00% |
As previously stated, Bargate (2018) highlights the fact that accounting lecturers have little control over class size or venues but have the ability to develop and implement interventions to enhance the learning experience. Accounting students consider learning fun or enjoyable when they are actively engaged with a task that they find interesting (Bargate, 2018). Based on the findings (47.66%) students identified accounting as fun when they had opportunities to become proficient, practise the subject regularly and had the subject matter presented in an enjoyable way, this is in line with the work of Bargate (2018).
4.3 What are board games?
Through the word association test 103 phrases were generated by the 128 participants. From Table 3 it can be seen that the two highest phrases that were represented aimed at determining how students defined a board game were, the types of games (24.22%) and fun (22.66%).
Word associations for defining board games (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Fun | 29 | 22.66% |
| Love the activity | 3 | 2.34% |
| Accounting related answer | 2 | 1.56% |
| Types of games, (e.g. monopoly, sudoku, scrabble, chess) | 31 | 24.22% |
| Education related answers | 4 | 3.13% |
| Not interested in board games | 7 | 5.47% |
| Mind exercise | 10 | 7.81% |
| A way to socialise and meet classmates | 3 | 2.34% |
| Old-fashioned | 2 | 1.56% |
| Does not know what board games are | 3 | 2.34% |
| Interesting and/or exciting | 2 | 1.56% |
| Other (phrase combined where less than 1%) | 7 | 5.47% |
| No response | 25 | 19.54% |
| Total | 128 | 100.00% |
According to the Oxford Learner’s Dictionary (2026), a board game is played on a board, typically using dice and tokens which can be moved around the board. Students, when presented with the question, what are board games?, focused on the types of board games with the most responses (24.22%) and secondly that board games are fun (22.66%). This study therefore agrees with the sentiment of Treher (2011) that found well-designed board games provide a safe, fun, and competitive class environment in which content which has already been taught can be applied.
4.4 Should board games be played during class time?
Through the word association test 99 phrases were generated by the 128 participants. From Table 4 it can be seen that the two highest phrases that were represented were the idea that it is wrong or not a good idea (27.34%) and a no response (22.66%).
Word associations for defining board games (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Wrong or not a good idea | 35 | 27.34% |
| Destructive | 4 | 3.13% |
| Not what I like – prefer learning | 6 | 4.69% |
| Fun and interesting | 9 | 7.03% |
| Great/Enjoyable way to get people to learn | 24 | 18.75% |
| Exercises are better | 8 | 6.25% |
| Not a fan of board games | 4 | 3.13% |
| Relaxing and decreases being anxious | 2 | 1.56% |
| Good but not during class time | 2 | 1.56% |
| Types of board games | 2 | 1.56% |
| Other (phrase combined where less than 1%) | 3 | 2.34% |
| No response | 29 | 22.66% |
| Total | 128 | 100.00% |
The findings highlight the fact that 18.75% of students perceive that playing board games during class time as an enjoyable way to learn and gain valuable skills. This is in alignment with the work of Malan and van Dyk (2021) that highlights the fact that game-based learning provides another resource for educators to develop technical and pervasive skills. However, the phrase with the highest percentage (27.24%) was that it was wrong or not a good idea to play board games during class. An observation made by the researchers during the administration of the word association test was that many of the students had never played a board game before. This created a nervous anxiety which could explain the number of students believing that board games were wrong or a bad idea. Another potential explanation could be due to the misalignment in teaching and learning practices between South African high schools and universities (Tewari and Ilesanmi, 2020). The school based practices in some high schools rely on chalk and talk teaching methods which do not implement innovative teaching pedagogies (Umugiraneza et al., 2017).
4.5 What is innovative teaching?
Through the word association test 83 phrases were generated by the 128 participants. From Table 5 it can be seen that the two highest phrases that were represented were no response (35.16%) and having a different teaching style that accommodates students (24.22%).
Word associations for what is innovative teaching (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Different teaching style to accommodate students | 31 | 24.22% |
| Increases understanding/students adapt quickly | 8 | 6.25% |
| Laugh out loud (Laughing)/Exciting | 2 | 1.56% |
| Students can ask questions and class involvement | 6 | 4.69% |
| More interesting/Encourages students | 3 | 2.34% |
| Increased use of technology/more innovative | 5 | 3.91% |
| Increased opportunity to communicate and interact | 3 | 2.34% |
| Individual lecturer encourages and is passionate | 8 | 6.25% |
| Positive sentiment (Very good, excellent) | 10 | 7.81% |
| Other (phrase combined where less than 1%) | 7 | 5.46% |
| No response | 45 | 35.17% |
| Total | 128 | 100.00% |
In this study, 24.22% of participants perceived innovative teaching to represent a different teaching style to accommodate students. This is consistent with the work of Naz and Murad (2017), who highlighted that innovative teaching practices involve utilising creative techniques and educational resources to enhance student learning. Most notable is the fact that 45 participants (35.17%) did not provide a response to this answer. The question is then posed, do participants understand the meaning of innovative teaching practices?
4.6 What makes you come to class?
Through the word association test 123 phrases were generated by the 128 participants. From Table 6 it can be seen that the two of the highest phrases represented were to increase my knowledge and learn (44.53%) and to have success and the desire to achieve my dreams (19.53%).
Word associations for makes you come to class (n = 128)
| Phrases/Words | Count | Percentage |
|---|---|---|
| Success and the desire to achieve my dreams | 25 | 19.53% |
| Secure the day | 2 | 1.56% |
| Increase my knowledge and learn | 57 | 44.53% |
| Don't want to fail | 2 | 1.56% |
| Determination and passion | 9 | 7.03% |
| My teachers and the way they cover the topic | 3 | 2.34% |
| I want to pass | 8 | 6.25% |
| Achievement of the final qualification | 6 | 4.69% |
| Career choice – Want to be an accountant | 4 | 3.13% |
| Being professional | 2 | 1.56% |
| Other (phrase combined where less than 1%) | 5 | 3.91% |
| No response | 5 | 3.91% |
| Total | 128 | 100.00% |
As can be seen in Table 6, the majority of words (44.53%) were attributed to the perception that attending lectures would increase a student’s knowledge and assist them with learning. This is supported by the literature as attendance of lectures has been found to assist students with their understanding of important concepts (Alzhanova-Ericsson et al., 2017).
4.7 What is the best way to be taught?
Through the word association test 128 phrases were generated by the 128 participants. Respondents had the choice of choosing between the traditional teaching method of “chalk and talk” or through the use of a laptop and a projector. The results indicated that 74.42% of respondents preferred chalk and talk compared to the use of a laptop and a projector (25.58%). As previously stated, many of the South African school based teaching practices utilised at high schools rely on chalk and talk (Umugiraneza et al., 2017). Therefore, it is understandable that the preference of first year higher education students' is that of “chalk and talk” as this is the method they are most familiar with.
4.8 How would you define a responsible student?
Through the sentence completion test 128 phrases were generated by the 128 participants. All participants could be categorised into three phrases. The most cited phrase was a hardworking student that attends class regularly (41.18%), a student that is focused on being employed in the field of accounting and knows the financial statements (35.29%) and finally an ethical person (23.53%). Lin and Cranton (2005) state that to be a responsible student is to be focused on developing self-governance and to take ownership of their own destiny. By students undertaking the responsibility of attending class and gaining important accounting knowledge to ensure their own success, this study agrees with the literature (Lin and Cranton, 2005).
5. Implications, limitations and future research
Student accounting proficiency and the way fun is perceived (From Tables 2 and 4) is not necessarily about enjoyment but rather linked to competence (proficiency/regular practice). From the results, students seem to be strongly driven by outcomes and their perception that playing board games is “wrong or a bad idea” (27.34% – Table 4) is most likely linked to how they have been taught at secondary school (“Chalk and talk” – 74.42%). Educators need to encourage from induction week that various learning methods (innovative teaching approaches) and techniques will be utilised to facilitate students learning. Moreover, accounting professional bodies who are focused on developing future graduates could assist accounting educators by promoting the acquisition of professional skills beyond the traditional learning and teaching methods. Therefore, this addresses the research question What are student's perceptions of board games in a first year accounting module?
The high no response rate for what is innovative teaching (35.17% – Table 5) as well the perception that board games are wrong (or provided no response – 50.00% – Table 4) leaves some food for thought. Are students able to conceptualise alternative teaching and learning methods? What is more likely the cause of the lack of response in these areas is the limited exposure to non-traditional teaching methods in participants secondary schooling. This provides an opportunity for higher education institutions to explore and co-create teaching and learning environments with students that are innovative and promote inclusive learning to a variety of different learning styles.
A limitation of this study is the fact that the test with students was carried out only once. In future studies research can explore this topic over a period of pre, during and post test dates to determine the change in attitudes of students. Moreover, the study was conducted at one South African University in the Eastern Cape Province, future studies should consider the perspectives of students from other institutions and compare these findings.
6. Conclusion
Students in South African higher education institutions are under-prepared for their studies (Venter, 2020). Therefore, there is a need for academics to identify and to be mindful of students' readiness and motives for engaging in higher education studies (Byrne and Flood, 2005). In the Eastern Cape Province of South Africa, the lack of finance skills was specifically identified as a key skill that was missing (BusinessTech, 2023). In trying to address this shortfall, accounting in first year at higher education institutions has been identified as one of the most important programmes in Business Schools in contributing to overall academic success (Lloyd and Abbey, 2009). This study therefore introduced a board game to a first year accounting group to assist in the facilitation of teaching key principles of financial accounting. Board games provided a new, innovative teaching approach to participants that provide a different way of learning and developing professional skills. While accounting lecturers may not have control over factors such as the size or lecture venue, they are in a position to create and implement interventions aimed at enhancing the learning experience of their students.
