Tracking the Behavior of Players in a Cost Accounting Simulation and Identifying Work Patterns

This paper summarizes the results of using two Excel-based simulations run on a cost accounting course to instruct about the contribution margin. Students’ learning has been assessed using achievement tests and analyzing traces. Conclusions of the research are: students stayed active, focused their work on the key actions, and worked where the instructor wanted them to work; there was knowledge acquisition since the tests provide evidence of learning; and the activity was well-accepted by the students.