اثر استفاده از بازی های دیجیتال بر نگرش دانشجویان نسبت به حسابداری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکترا، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهراء (س)، تهران، ایران

2 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهراء (س)، تهران، ایران.

چکیده

با توجه به تأکید نهادهای حسابداری در خصوص استفاده از فن‌آوری‌های آموزشی در کلاس‌های حسابداری مقدماتی جهت جذاب‌تر کردن این دوره‌ها و ایجاد علاقه و نگرش مثبت در دانشجویان نسبت به حسابداری، پژوهش حاضر با هدف بررسی اثر بازی‌های آموزشی دیجیتال بر علاقه‌مندی و نگرش دانشجویان انجام شد. روش پژوهش شبه‌آزمایشی است و با استفاده از بازی دیجیتال اصول حسابداری موجود در کافه بازار، در نیمسال اول سال تحصیلی 98-97، اجرایی شده است. نمونه مورد آزمون با روش نمونه‌گیری در دسترس، شامل 100 نفر دانشجوی اصول حسابداری (1) بود در قالب چهار کلاس درسی در دسترس در دانشگاهی در تهران که کلاس‌ها به صورت تصادفی به دو گروه آزمایش و کنترل، تخصیص یافتند. در این پژوهش از پرسشنامه استاندارد علاقه‌مندی و نگرش به حسابداری به عنوان ابزار گردآوری داده استفاده شده است. نتایج حاصل از آزمایش با روش تحلیل کوواریانس نشان داد بازی مذکور، علاقه و نگرش به حسابداری را در دانشجویان درس اصول حسابداری (1) بهبود داده است. علاوه بر این، نتایج حاکی از آن است که تأثیر مثبت استفاده از بازی دیجیتال اصول حسابداری بر نگرش به حسابداری دانشجویان غیر حسابداری (مدیریت)، بیشتر بوده است. مطابق با نظر انجمن حسابداری آمریکا، جذاب‌تر کردن کلاس‌های حسابداری مقدماتی با استفاده از فن‌آوری‌های آموزشی نظیر بازی‌ها می‌تواند موجب بهبود علاقه-مندی و نگرش دانشجویان نسبت به حسابداری و جذب آنان به این حرفه شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Digital Games on Students' Attitude toward Accounting

نویسندگان [English]

  • Hadiseh Haji moradkhani 1
  • Shahnaz Mashayekh 2
1 Ph.D. Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
2 Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
چکیده [English]

Accounting bodies have always emphasized the use of educational technologies in introductory accounting courses to make them more appealing and to have a positive impact on students’ interest and attitude towards this profession. The purpose of the present study is to investigate the effect of digital instructional games on students' attitudes toward accounting. The game used in this quasi-experimental research is the digital game Accounting Principles, available at Cafe Bazar, and the experiment was conducted during the first semester of the academic year 2018-2019. The sample was selected through convenience sampling and included 100 students of Accounting Principles (1) in four available classes at a university in Tehran. The classes were randomly assigned into experimental and control groups. A standard attitude survey was used to collect data. The results showed that the digital game Accounting Principles improved accounting students’ perception of this discipline. Moreover, the results showed the positive impact of the game on the attitude of non-accounting (management) students towards accounting was stronger. Consistent with the view of the American Accounting Association, findings suggest that making introductory accounting courses more attractive by using instructional technologies such as games can improve accounting students' interest and attitudes toward accounting and attract them to this major.

کلیدواژه‌ها [English]

  • Attitude toward Accounting
  • Instructional Game
  • Digital Game
  • Affective Learning
  • Accounting Principles
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