IDEAS home Printed from https://ideas.repec.org/a/prg/jnlefa/v2017y2017i2id181p55-72.html

Who Said Accounting Was Boring? Let´s Play Cards. The DAC Project

Author

Listed:
  • Néstor Lázaro-Gutiérrez
  • Irene Barainca-Vicinay
  • Ana Bilbao-Goyoaga

Abstract

Accounting is often regarded as an abstract -and hence, boring- subject by students, although it is strongly linked to real life. In this paper, an experimental activity is presented as a complementary tool to theoretical classes in the subject Introduction to Finance Accounting, taught in English at the University of the Basque Country (UPV/EHU). This article aims at showing the use of the DAC project as a methodology that will help foster the motivation of those students as well as their understanding of the basic accounting concepts. Using several traditional card games, the authors expect to create a user-friendly learning environment, where the students feel motivated towards their self-learning construction process and can, at the same time, become comfortable with the basic accounting concepts and terminology in a CLIL (Content and Language Integrated Learning) English subject. After a thorough revision of the literature on games being used for educational purposes, we explain how the DAC Project works in class, identify the main impacts on learning, analyse the outputs and reach some relevant conclusions. The main results of the literature consulted show that using cards in Higher Education produces significant improvement.

Suggested Citation

  • Néstor Lázaro-Gutiérrez & Irene Barainca-Vicinay & Ana Bilbao-Goyoaga, 2017. "Who Said Accounting Was Boring? Let´s Play Cards. The DAC Project," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 55-72.
    • Handle: RePEc:prg:jnlefa:v:2017:y:2017:i:2:id:181:p:55-72
    DOI: 10.18267/j.efaj.181
    as

    Download full text from publisher

    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.181.html
    Download Restriction: free of charge
    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.181.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.efaj.181?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Roland Bénabou & Jean Tirole, 2003. "Intrinsic and Extrinsic Motivation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 70(3), pages 489-520.
    2. Christine Helliar, 2013. "The Global Challenge for Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 22(6), pages 510-521, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Martineau, Nicolas-Guillaume & de Vanssay, Xavier, 2019. "Sinning by omission: Insider trading and ethical behavior," Journal of Economics and Business, Elsevier, vol. 104(C), pages 1-1.
    2. Suhada, Thontowi A. & Ford, Jerad A. & Verreynne, Martie-Louise & Indulska, Marta, 2021. "Motivating individuals to contribute to firms’ non-pecuniary open innovation goals," Technovation, Elsevier, vol. 102(C).
    3. McCausland, David & Pouliakas, Konstantinos & Theodossiou, Ioannis, 2005. "Some are Punished and Some are Rewarded: A Study of the Impact of Performance Pay on Job Satisfaction," MPRA Paper 14243, University Library of Munich, Germany.
    4. Brosig-Koch, Jeannette & Hennig-Schmidt, Heike & Kairies-Schwarz, Nadja & Kokot, Johanna & Wiesen, Daniel, 2024. "A new look at physicians’ responses to financial incentives: Quality of care, practice characteristics, and motivations," Journal of Health Economics, Elsevier, vol. 94(C).
    5. Qin, Botao & Shogren, Jason, 2023. "Endogenous Social Norms, Mechanism Design, and Payment for Environmental Services," MPRA Paper 112878, University Library of Munich, Germany.
    6. repec:osf:socarx:zy248_v1 is not listed on IDEAS
    7. Oindrila Dey & Swapnendu Banerjee, 2014. "Status Incentives with Discrete Effort: A Note," Economics Bulletin, AccessEcon, vol. 34(2), pages 1205-1213.
    8. Josse Delfgaauw & Robert Dur, 2008. "Incentives and Workers' Motivation in the Public Sector," Economic Journal, Royal Economic Society, vol. 118(525), pages 171-191, January.
    9. Wei Chen, 2019. "Income and Effort: An Instrumental Variables Approach," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 47(4), pages 485-497, December.
    10. Robinson, Carly D. & Gallus, Jana & Lee, Monica G. & Rogers, Todd, 2021. "The demotivating effect (and unintended message) of awards," Organizational Behavior and Human Decision Processes, Elsevier, vol. 163(C), pages 51-64.
    11. Manna, Ester, 2013. "Mixed Duopoly with Motivated Teachers," MPRA Paper 52041, University Library of Munich, Germany.
    12. Mariella Gonzales & Gianmarco León-Ciliotta & Luis R. Martínez, 2022. "How Effective Are Monetary Incentives to Vote? Evidence from a Nationwide Policy," American Economic Journal: Applied Economics, American Economic Association, vol. 14(1), pages 293-326, January.
    13. Rajshri Jayaraman & Debraj Ray & Francis de V´ericourt, 2014. "Productivity Response to a Contract Change," Working Papers id:5685, eSocialSciences.
    14. Jörg L. Spenkuch & Edoardo Teso & Guo Xu, 2023. "Ideology and Performance in Public Organizations," Econometrica, Econometric Society, vol. 91(4), pages 1171-1203, July.
    15. Byung Cho Kim & Dongryul Lee, 2009. "The Effect of Project Types and Technologies on Software Developers' Efforts," Economics Bulletin, AccessEcon, vol. 29(3), pages 1796-1804.
    16. David Danz & Dorothea Kübler & Lydia Mechtenberg & Julia Schmid, 2015. "On the Failure of Hindsight-Biased Principals to Delegate Optimally," Management Science, INFORMS, vol. 61(8), pages 1938-1958, August.
    17. Hans Gersbach & Maija Halonen-Akatwijuka, 2005. "Mixing Private and Public Service Providers and Specialization," The Centre for Market and Public Organisation 05/131, The Centre for Market and Public Organisation, University of Bristol, UK.
    18. Maximilian Margolin & Marko Reimer & Daniel Schaupp, 2025. "The Effects of Real-Time Feedback on Effort and Performance: Evidence from a Natural Quasi-Experiment," Management Science, INFORMS, vol. 71(4), pages 3558-3582, April.
    19. repec:esx:essedp:762 is not listed on IDEAS
    20. repec:bri:cmpowp:14/336 is not listed on IDEAS
    21. Jens Hagendorff & Sonya Lim & Duc Duy Nguyen, 2023. "Lender Trust and Bank Loan Contracts," Management Science, INFORMS, vol. 69(3), pages 1758-1779, March.
    22. Giuseppe Attanasi & Michela Chessa & Sara Gil-Gallen & Patrick Llerena, 2021. "A survey on experimental elicitation of creativity in economics," Revue d'économie industrielle, De Boeck Université, vol. 0(2), pages 273-324.
    23. B Kelsey Jack, "undated". "Market Inefficiencies and the Adoption of Agricultural Technologies in Developing Countries," CID Working Papers 50, Center for International Development at Harvard University.

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlefa:v:2017:y:2017:i:2:id:181:p:55-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.