Matrix Accounting Using for Employee Training and Development

This study explores the recent adoption of matrix accounting as a game-based learning (GBL) tool for training and development. We administered an open-ended survey questionnaire to the participants of a Management Game ( MG) workshop using matrix accounting to obtain score sheets, and performed inductive research based on an exploratory analysis of the data to examine the characteristics of MG that uses matrix accounting. The results show that matrix accounting is an effective learning and development tool. In addition, our findings are also used to build a theoretical construct indicating which characteristics of matrix accounting contribute to the development of accounting skills and knowledge.