"Jogos de empresas" aplicados ao processo de ensino e aprendizagem de contabilidade

Abstract

The game has always been present in the history of man. However, the boom of using "Business Games" as a teaching and learning strategy in business occurred in the United States. It started in the early fifties with the purpose of training executives from the financial area. This article studies the application of administrative simulation games, known in Accountancy as "Business Games". They are simplified mathematical abstractions of a situation related with the business world. A business game in a laboratory, many times impossible in real life, allows for experiments that provide the players with new experiences, and is an additional resource for fixing what they learned, simulating real administration and/or other situations. During the development of this study, the concepts of didacticism were recovered. A relationship was established between the teaching art and science, the different theoretical tendencies that deal with the teaching and learning process, adult learning, the contribution of the theory of games to decision-making on the one hand and Accountancy teaching on the other hand. Through experimental research, we proposed and tested a "Business Game" that had been specifically projected for Accountancy teaching and learning.This allows teachers and/or students to have the flexibility to arrange and compound their accounting reports.There are different forms of equity valuation and different forms of verifying the outcome, as well as different users that need differential information. We also observed that this teaching and learning strategy should be applied to the adult learning context, focusing on a student-centered education from a team work perspective.