ABSTRACT

This paper investigates the impact of the LEGO® Serious Play simulation technique on accounting students’ learning outcomes. Data is from a stratified random sample of undergraduate accounting students at a leading higher education institution in the United Arab Emirates (UAE) emerging market. This paper uses parametric statistical analysis techniques to test the study hypothesis. The empirical findings indicate significant differences between LEGO® Serious Play simulation and traditional learning techniques on students’ learning outcomes. More specifically, the use of LEGO® Serious Play simulation significantly improves accounting students’ higher-level learning outcomes, such as Analysis skills. In comparison, the traditional teaching technique attains a significant positive impact on accounting students’ lower-level learning outcomes such as Knowledge and Application skills. The Comprehension learning skills showed no significant difference between the two teaching methods. This paper highlights the importance of alternative instructional approaches to enhance accounting students’ learning outcomes and support accounting educators teaching activities.

摘要

本文调查了 LEGO® Serious Play 模拟技术对会计学生学习成果的影响。数据来自阿拉伯联合酋长国 (UAE) 新兴市场领先高等教育机构的本科会计专业学生的分层随机样本。本文使用参数统计分析技术来检验研究假设。实证结果表明，LEGO® Serious Play 模拟与传统学习技术在学生学习成果方面存在显着差异。更具体地说，使用 LEGO® Serious Play 模拟可以显着提高会计学生的高级学习成果，例如分析技能。相比之下，传统的教学技术对会计学生的知识和应用技能等较低层次的学习成果产生了显着的积极影响。两种教学方法的理解学习技能没有显着差异。本文强调了替代教学方法对提高会计学生的学习成果和支持会计教育工作者教学活动的重要性。