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Chalk and talk to click and think

The promise of and path to digital interactivity in accounting education

ICEEBA, May 2021

A/Prof James Hazelton

Department of Accounting and


Corporate Governance
Macquarie University

james.hazelton@mq.edu.au
+61 2 9850 8486
The accountant

Preparing The ecstasy The agony


for battle of victory of defeat
“The” computer
The changing role of accountants

From To

Beancounter Business advisor

‘Soft’ non-technical
‘Hard’ technical skills skills

Excel Powerpoint
The changing role of accountants

From To

Beancounter Business advisor

‘Soft’ non-technical
‘Hard’ technical skills skills

Excel Powerpoint
The changing role of accountants

From To

Beancounter Business advisor

Analysis and
Mechanical skills communication skills

Excel Powerpoint
Implications for education
From chalk and talk to . . .

Dr Cash
Cr Sales
Implications for education
From chalk and talk to . . . click and think?
Three big Ideas in games –
1: Interactivity
Example: The first Apple Mac calculator
Three big Ideas in games –
2: ‘Fun’ can be many things
Three big Ideas in games –
3: Beware chocolate coated
broccoli!
Bridging the chasm . . .
Bridging the chasm . . .
Spreadsheets!
Example 1:
Audit Risk
Example 2:
Energy Efficiency
Conclusions

‘Serious’ games can facilitate deeper


learning . . .
. . . but creating games can be difficult and
expensive

Spreadsheet-based simulations can be an


effective means of providing many of the
benefits, whilst avoiding many of the costs

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