Playing the LEGO Simulation Game: Positive Relationship between Active Learning, Students' Perceptions of Accounting, and Learning Approaches.

This action research investigates the effect of a self-developed business simulation game―as active learning―on the change in undergraduate business and accounting students’ perceptions of accounting to empower their deep learning approach. The student participants resided in Italy and were enrolled in an intensive class called “Introductory Accounting” incorporating an active learning approach using the LEGO simulation game. The researchers provided attendees 15-hour learning activities over a week. Pre- and post-test questionnaire-based surveys were administered for data collection before and after the intervention. Data from the control group were collected to compare the differences in the results with the experimental student group. This study clarifies the effect of a short-term active learning course on the types of students’ perception profiles about accounting, which ultimately allows the students to alter their learning approach into deep learning. The study provides practical guidelines on how educators and program coordinators can arrange active learning in programs or curriculums to enhance deep learning approaches.