The Information Game
The Information Game Robert M. Bowen; S. Jane Jollineau; Glenn Pfeiffer Issues in Accounting Education, Forthcoming, https://doi.org/10.2308/ISSUES-2020-027
14 Pages Posted: 3 Nov 2020
Date Written: August 25, 2020
Students want to know why accounting and auditing are important. The Information Game is a classroom resource that introduces the role of accounting, the value of information, the value of auditing, and the importance of auditor independence in an easy-to-use, fun exercise for the first day of class. Students experience the value of (accounting) information and auditing during the game. Available teaching notes provide (i) additional commentary on the game, (ii) post-game questions, (iii) a suggested script, and (iv) a summary of concepts, analogies, and takeaways that help students appreciate the importance of accounting and auditing in the global market economy. An anonymous survey of those who have used the Information Game suggests that instructors find the game highly effective and generally easy to use. Instructors tend to occasionally refer back to the game’s concepts and takeaways during the remainder of their course.
Keywords: information; accounting; auditing; stewardship; reliability; relevance; independence; market-based economies; game; classroom exercise; classroom resource; analogies
JEL Classification: A22, A23, M41, M42, P10, Y20
Suggested Citation: Suggested Citation