Presentation in AAA 2022 José Dutra - University of São Paulo - Brazil Dutra@usp.br 1- Exploring accounting soft skills with the Accounting serious game DANIEL 2- Exploring accounting soft skills with the Accounting serious game DANIEL 3 - Enhance critical thinking soft skills using a classroom online debate

1. Exploring accounting soft skills with the Accounting serious game DANIEL
Carvalho, L. B.²; Oliveira Neto, J. D.¹
1- School of Administration, Economy and Accounting of Ribeirao Preto – FEA-RP/USP, BRAZIL
2- Federal Institute of Education, Science and Technology of Paraná – IFPR, BRAZIL
E-mail: dutra@usp.br
Problem
World companies are looking for accounting professionals with more than hard
skills, which are technical approaches used in accounting. Traditional learning
focuses on one-way communication with knowledge memorization. Serious games
create a safe environment and make the learning by doing or playing, turning
them into a strong, soft skill development tool (Bidarra et al., 2013).
Gap
There are frameworks in the serious game literature, e.g., dimension for hard and
soft skills (Carvalho and Neto, 2022), design assessment(Mitgutsch &
Alvarado, 2012), hard skills performance assessment (Zielke et al., 2015), and
Pedagogy (Rooney, 2012). However, the frameworks found did not evidence the
soft skills development. To ensure that the serious game will be helpful for soft
skills development, the use of serious game by instructors needs a guide.
Objective
To evaluate a framework to explore hard and soft skills for accountant students.
Material and Methods
DANIEL’s game was developed using Microsoft PowerPoint. The students need to be
organized in groups and they have to collaborate with each other to answer the
game tasks.
The game helps students to explore booking accounting and basic accounting
concepts as hard skills and collaboration as soft skill
Sample: 80 accounting students from an undergraduate online introduction
accounting course
Soft skill cycle
Game video explanation and download
1 – Select Soft Skils
2 – Define Microsoft Skills
3 - Select the game
4 – Assessment tools. Use triangulation
5 – Pre-test assessment (baseline)
6 – Play the game
7 - Post-test assessment
8 - Evaluate changes & Improvement
Conclusion
This study used a serious game called DANIEL with a valid and
reliable framework as a guide to explore soft skills. According to
the students , collaboration soft skill were explored and improved
during the game application in addition to basic accounting
concepts.
Serious game
framework
Daniel’s game study (Portuguese version)
1 – Soft skill: Collaboration
2 - Microsoft skills - Teamwork, responsability, and availability
3 – DANIEL’s game selected
4 – Assessment tool: Google Forms, self and peer-assesment,
instructor interview
5 - Pre-test: A class before the game application with game
introduction
6 – Play: application for 1 hour
7 - Post-test: Google forms applied and interview
8 - Evaluate: peer, interview, and students’ answers were
evaluated
Results based on peer assessment , pre
and post-test, and instructor’s interview
Hard skillls
94,9% students confirmed that they achieved the
learning goals (hard skills) during the game
Soft skills - Collaboration
92,3% students improved their collaboration soft
skill
Microsoft skills
Teamwork “thinking together is more likely to
get the right question/solution” Student A
Responsibility “when several are committed to helping
each other with the same goal, everything improves
and happens more quickly and efficiently” Student B
Availability “It is important to listen carefully to all
ideas, and come to a final consensus” Student C

2. Is it possible to explore soft skills in your accounting course?
Oliveira Neto, J. D.
School of Administration, Economy and Accounting of Ribeirao Preto – FEA-RP/USP, BRAZIL
E-mail: dutra@usp.br
Introduction
Collaboration, problem-solving, critical thinking, and communication are the top soft
skills required for successful accounting professionals.
Statement of the problem
Ideal scenario for higher education:
Produce competent professional accountants capable of making positive
contribution over their lifetimes to the professional and society in which they work
(Saville, 2007).
Reality of the situation:
Kinsey Global Survey on future workforce needs, nearly nine in ten executives and
managers say their organizations either face skill gaps already or expect gaps to
develop within the next five years. About one-third of respondents say their
organizations have begun reskilling efforts
The accounting profession is being challenged by globalization and new
technologies and as a consequence, technical knowledge in isolation no longer
meets the challenges of the job market. Over the past few decades, there has been
a widening gap between accounting education and accounting practice (Majzoub,
Aga, 2015)
Some accounting education are focusing solely on the development of hard skills
Several pedagogical approaches (active methodologies) may help the
development to soft skills.
The consequences for the audience:
The soft skill gap is said to have caused the high unemployment statistic of
graduates(Seetha,2014).
Higher Education may lose its relevance in accounting education to meet Society’s
expectations
Conclusions
• Education needs to explore soft skills to boost the students'
professional success in addition to hard skills.
• Using some free available technology it is possible to explore
several soft skills in addition to hard skills.
• Rather than setting targets for what the student will KNOW upon
graduation, the learning outcomes should focus on what type of
person the student will BE.
Sample
A sample of 72 accounting undergraduate students
enrolled in an information system online course
offered in 2021 in a public university/Brazil
Tools
A tool called Padlet® for videos and
Netsuite® (ERP) trovides a creative environment
for learning and developing soft skills.
There is a free version available for education.
It was required the use of the Toulmin’s methods for
argumentation (claim, warrant and grounds).
Results
I improved several skills after the course (partially agree
and fully agree):
• collaboration (83%), problem solving (81%), critical
thinking (72%), communication (oral and written)
(58%)
Students perceptions:
• I prefer oral communication when compared to recorded video; I would like to
know other argumentation methods and not only Toulmin method ;I would like
classroom debates; I would like to learn about body language during oral
presentation; 1 minute video is too short; I think we should change the groups
during the semester to learn how to work with different opinions; Problem solving
is very difficult to me; Real cases should be used in the course; Using PowerBI and
Netsuite helped me to improve critical thinking; I do not agree with peer
assessment
Pedagogical approaches using technology

3. Enhance critical thinking soft skills using a classroom online debate
Oliveira Neto, J. D.
School of Administration, Economy and Accounting of Ribeirao Preto – FEA-RP/USP, BRAZIL
E-mail: dutra@usp.br
Introduction
Accounting education must change to fill the gap between education and market
needs. In addition to hard skills, professional success also requires soft skills that
employers consider essential or more important than hard skills. Critical thinking,
one of the top skills, requires that accounting students be more active in thinking,
challenging, and analyzing information to support decisions.
Despite several studies call for greater critical thinking ability to accounting
graduates, little educational progress has been made regarding curriculum and
pedagogy (Pincus ,2017).
Debate as a pedagogical tool may promote critical thinking, but the use as
pedagogical tool is relatively limited . According to a study, the students reported
that the debate helped them to develop their critical thinking (Chien-Hui, Enniatti
,2012).
Material and Methods
The Kialo® tool used in this study provided a creative environment required to
explore critical thinking skill .Three debates using this tool discussed issues
regarding the impact of the technology on accounting profession (risks and
opportunities) . The controversial issues were: robotic process automation in
Accounting , remote work in Accounting , and artificial intelligence in
Accounting. The class was random divided in two groups: one in favor about the
statement and one against the statement. After a open statement, each student had to
post a number of claims (pros/cons) and vote for the best claim according to the
position of his/her group to foster the discussion . It was required the use of the
Toulmin’s methods for argumentation (claim, warrant and grounds). The instructor’s
role was to act as facilitator and encouraging dialogue and not providing
information. At the end of the activity, the instructor had a short discussion and a
close statement.
Sample: A sample of 57 accounting undergraduate students enrolled in a database
system course offered during the first semester of 2022 in a public university/Brazil.
• 53% Agree that Kialo is a good tool for critical thinking
• Using Kialo is a good tool for discussion, but we need more time to work on it.
The discussion was done during the class time. (student A)
• I think we should discuss more after the written step of Kialo to improve the
communication skill. (student B)
• Verbal debate is better than written debate (Student C)
• Toulmin model improved my arguments during the debate (studend D)
Conclusion
Critical thinking skills is a very relevant skills for accounting and one of the
expectation of the labor market. Classroom debate may enhance critical thinking skills.
Classroom debate is a good choice, but needs more time and training. Toulmin method
improves arguments for the debate.
There is huge opportunity for the higher education to bridge the gap between
education and employment . Using technology and pedagogy may help this challenge.
artificial intelligence in Accounting
remote work in Accounting
robotic process automation in Accounting
claims-contributions-votes-participants-views
RESULTS