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Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion

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  • Guillaume Dumas

    (UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Yann Quéméner

Abstract

Accounting often unfairly conveys, a dull and boring image, to the general public and young students choosing their career path. In this article we question the effect of the teaching methods on the perception by the students of the soft skills expected by employers. For this purpose, we compare the effect of two teaching methods in a quasi-experiment: directed study exercises (application of knowledge through exercises with corrections by the teacher) and management simulation (application of knowledge to make decisions and manage a fictitious company). Results show that a management simulation, more than traditional lectures, allows first-year accounting students to have a better perception of the soft skills expected by practitioners and recruiters. These results highlight the importance of giving a realistic representation (far from clichés) of the profession, in order to make accounting education courses more attractive.

Suggested Citation

  • Guillaume Dumas & Yann Quéméner, 2025. "Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion," Post-Print hal-05267094, HAL.
    • Handle: RePEc:hal:journl:hal-05267094
    DOI: 10.4000/14123
    Note: View the original document on HAL open archive server: https://hal.science/hal-05267094v1
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