Accounting competencies from the perspective of transformative learning theory: a study based on serious games
DOI:
https://doi.org/10.14392/asaa.2025180107Keywords:
Transformative learning, Accounting, Serious Games, CompetenciesAbstract
Objective: This study investigated the development of technical and interpersonal competencies through serious game projects, from the perspective of transformative learning theory.
Methods: The research evaluates skills in three competency groups: foundational competencies, accounting competencies, and broad management competencies, considering the Transformative Learning Theory. This is an empirical study that considered the development of 176 game projects monitored over seven years in an accounting course at a prestigious Brazilian research university. The sample included students in the last semester, whose projects were built based on acquired knowledge and experiences in companies. The method encompasses the steps and structure used in this study.
Results: The results pointed to the most chosen themes for the projects, including business administration, general accounting, finance, managerial accounting, financial accounting, public accounting, audit, tax, and ethics. Using the classification of competencies, Analytical Thinking & Problem Solving, Planning Analysis & Control, External Reporting & Analysis, Process Management & Improvements were most evident, with Quantitative Methods and Information Systems being the competencies with the fewest occurrences.
Contributions: The paper contributes to the literature and accounting profession by providing perspectives into the development of key accounting skills through project-based learning and highlighting the alignment between academic training and market demands.
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Copyright (c) 2025 Luciane Reginato, Samuel de Oliveira Durso, Claudinei de Lima Nascimento, Edgard Cornacchione
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