The Impact of Game Playing in the Performance of Undergraduate Students of “Expert Accountancy” in Universities of Big

Abstract

The main objective of this study is to verify the impact of a game designed to help the teaching of Expert Accountancy and thus verify whether the students have more success in their learning after playing the game entitled “card game of Expert Accountancy”. The research was descriptive and exploratory besides adopting a qualitative-quantitative approach. The inductive method was also used since a descriptive analysis was undertaken, of the data collected through a questionnaire applied to professors and students of Expert Accountancy in undergraduate courses in Santa Catarina. The results obtained from the professors showed that (i) the teaching of the main proceedings of justice connected to a lawsuit occurs in the majority of the undergraduate schools researched (86%); (ii) the teaching of the main activities undertaken by the court Expert Accountant and the Technical Assistant occurs in all the schools under scrutiny; (iii) 66.67% of the professors inquired attributed the students’ difficulty in Expert Accountancy to the lack of knowledge in law. Concerning the students’ reactions after playing the game, the results showed that (a) the average performance was better in the three schools; (b) only the results of the first institution led to the rejection of the Ho initial hypothesis. The conclusion is that the small sample used in two institutions requires new applications of the game so that the results found may be ratified.