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A Business-Simulation Game to Teach How to Comprehend Financial Statements

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Neo-Simulation and Gaming Toward Active Learning

Part of the book series: Translational Systems Sciences ((TSS,volume 18))

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Abstract

A learning method is needed to teach university students how to read financial statements. Using a business game incorporating the need to comprehend financial statements and a paper examination, 16 students who were not studying accounting participated in an examination to see whether the game fostered reading comprehension of financial statements. The results could not clarify whether the developed business game can foster reading comprehension of financial statements. In the future, a business game should be developed in which the reading of the financial statements greatly affects the outcome.

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Acknowledgment

We thank Shintaro Hori for his help and encouragement in this study.

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Correspondence to Yuichiro Gomi .

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© 2019 Springer Nature Singapore Pte Ltd.

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Gomi, Y., Tanino, Y. (2019). A Business-Simulation Game to Teach How to Comprehend Financial Statements. In: Hamada, R., et al. Neo-Simulation and Gaming Toward Active Learning. Translational Systems Sciences, vol 18. Springer, Singapore. https://doi.org/10.1007/978-981-13-8039-6_9

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