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Le jeu : support miracle pour l'apprentissage de la comptabilité en première année d'université ?

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  • Guillaume Dumas

    (UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier)

Abstract

Dans cet article, nous essayons d'observer si l'utilisation du jeu (plutôt que d'un TD classique) en tant que tout premier contact avec la comptabilité change la perception qu'ont les étudiants de la discipline et si indirectement, cela améliore l'engagement des étudiants dans leur apprentissage et les notes obtenues. Nous réalisons une expérimentation portant sur 161 étudiants de licence 1 gestion entrant à l'université dont un premier groupe est exposé à un jeu de comptabilité et l'autre un exercice de travail dirigé. Les résultats montrent que les résultats diffèrent en fonction des enseignants. Lorsque l'enseignant est le créateur du jeu, le sentiment qu'à l'étudiant que la comptabilité est terne et monotone baisse suite au fait que l'étudiant ait joué. La chute de ce sentiment génère de meilleures notes obtenues à l'examen sur des éléments de compréhension (dit apprentissage en profondeur). Pour l'enseignant de contrôle, le jeu renforce le sentiment de conformité ce qui favorise l'engagement des étudiants dans leur apprentissage et indirectement les notes obtenues (tant sur l'apprentissage de surface que de profondeur). Cet article permet de mettre en évidence les avantages du jeu en tant que support pédagogique et d'expliquer les mécanismes qui permettent au jeu d'améliorer les performances académiques.

Suggested Citation

  • Guillaume Dumas, 2022. "Le jeu : support miracle pour l'apprentissage de la comptabilité en première année d'université ?," Post-Print hal-03964950, HAL.
    • Handle: RePEc:hal:journl:hal-03964950
    Note: View the original document on HAL open archive server: https://hal.science/hal-03964950
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    References listed on IDEAS

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    Keywords

    PEDAGOGIE; DIDACTIQUE; JEU SERIEUX; PERCEPTION DE LA COMPTABILITE;
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