Business Simulation to Stage Critical Thinking in Introductory Accounting: Rationale, Design, and Implementation

This article explains the rationale for, the design of, and the implementation of business simulation episodes for eliciting a developmental shift from knowing to thinking in introductory accounting courses. Using business simulations this way responds to a long‐standing need for learning experiences that create opportunities for students to work on developing the higher‐order thinking skills required for success in business and the accounting profession. The needed capability can be characterized as critical thinking: the ability to solve problems that cannot be described with a high degree of completeness, cannot be resolved with a high degree of certainty, or elicit disagreement from experts about the best solution. This use of business simulation, illustrated with an episode from the Safe Night Out (SNO) simulation, immerses students in the life of an evolving business for which they develop a continuing stream of business advice based on the application of accounting principles. Emphasizing communica...

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