Using Simulation for Enhanced Accounting Learning: A Case Study

Using Simulation for Enhanced Accounting Learning: A Case Study

Pedro Sá Silva (Coimbra Institute of Accounting and Administration, Coimbra, Portugal), António Trigo (Coimbra Institute of Accounting and Administration, Coimbra, Portugal) and João Varajão (Universidade de Trás-os-Montes e Alto Douro, Braga, Portugal)
Copyright: © 2012 |Pages: 18
DOI: 10.4018/jdet.2012100103

Abstract

The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as chartered certified accountants, can interact with the system of e-government. The latter requirement precludes the students of accounting and business management, some of them future chartered certified accountants, to get to know the system. This inability lead to the idea of ??creating applications (simulators) that mimic the official e-government applications for use in educational environment. This paper presents the developed VAT form submission process simulator and a case study of its application in Coimbra Institute of Accounting and Administration (ISCAC) to assess its effectiveness in practice. The results of experimentation show that simulators of official e-government applications, such as VAT Simulator, are extremely helpful in the process of learning e-government official tools, without taking risks.
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Simulation And Its Importance In Accounting Education

There is still not a universal definition of simulation. Nevertheless, most of the existing definitions follow the same general concept that simulation is an imitation of a system (Banks, Carson, & Nelson, 1996; Ingalls, 2008; Robinson, 2003; Sadoun, 2000; Silva, Trigo, Varajão, & Pinto, 2010).

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