A situated business simulation for postsecondary accounting students based on the cognitive apprenticeship model of teaching and learning

Over the last decade, the accounting profession and business community have expressed concern over the outcomes of postsecondary accounting education in terms of preparation of students for the workplace. This study attempted to design a strategy to improve the level of learning in the college classroom and to better develop in students those skills and qualities desired by business. The study was grounded in the tenets of situated cognition which posits that learning occurs most effectively through authentic activity and in communities of practice.; Four research objectives guided this study. (1) To develop a simulation for introductory accounting that was a practical application of situated learning theory and whose design was based on the cognitive apprenticeship model. (2) To test the application for validity and consistency in interpretability. (3) To field test the application to observe implementation and consider implications for change which would enhance the product for future participants. (4) To assess the impact of an application grounded in situated learning theory on student achievement test scores.; The cognitive apprenticeship model provided a framework for the development of a computer-driven simulation in which students engaged in operating small businesses. The simulation was reviewed by accounting educators for its quality and anticipated effectiveness. Two field tests were conducted in college accounting principles courses and both quantitative and qualitative means of data collection were employed in gathering information about the product, process, and participants. Students were administered an assessment exam to gauge their level of learning as a result of the simulation process. They also were given a feedback instrument which provided insight into the experience from their perspective.; The results of this study indicate that the business simulation for teaching and learning the introductory accounting principles topic of special journals was effective and was well received by students. The implications from this study may provide justification for future research in this area and for the development of simulations for other accounting topics.