Advancing accounting education using LEGO® Serious Play simulation technique

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.