The effect of management accounting teaching by role-playing simulation on students' learning and retention

In recent years, a significant number of  Scientific and professional accounting authorities (such as IFAC, CPA, ICAA, AECC) have called for the development of a wide range of skills in accounting graduates and the diversification of a holistic approach to teaching. The aim of this study was to investigate the effect of simulation teaching l approach through role-playing as a comprehensive teaching method on students' learning and retention, while teaching concepts related to decision making in management accounting. The population of the present study includes all students (undergraduate) of Management Accounting of Islamic Azad University, Saveh Branch in the academic year of 2020-2021 and the samples include two management accounting groups of 60 students (31 in the experimental group and 29 in the control group). The two groups are taught by a single teacher. Findings indicate that students in the experimental group learn and remember better than the control group. Also, the results of a survey of students (through a questionnaire) at the end of the course showed an increase in motivation and effectiveness of this teaching l method in strengthening their verbal and communication skills and better learning the basic concepts of management accounting.