Using an Online Bidding Game to Teach Costing in Management Accounting

Abstract

This paper describes an online multi-player game (Bidding Game), which was developed to reinforce the understanding of cost behavior and cost concepts taught in an introductory management accounting undergraduate course. The Bidding Game was motivated by the aim to facilitate active learning as students apply the theories that they have learnt in a fun and interactive manner. A survey was independently administered by the Centre for Teaching Excellence from the authors’ university. A total of 196 students voluntarily participated in the survey. The survey results suggest that the game significantly improves students’ perceived knowledge of the costing topic. Students also agreed that the game enhanced their learning and that they had a positive experience playing the game.