摘要：Accounting is one of the knowledge that is essential for an entrepreneur. However, learning accounting is perceived as unexciting and hard to understand especially for those who do not possess any accounting background. The purpose of this paper is to study how entrepreneurship and accounting knowledge can be applied in education using board game to cultivate understanding on these concepts as well as to stimulate critical thinking and problem solving skills. An experimental method was conducted in which an educational board game on merchandising topic was used in a class setting comprising of 49 non-accounting students as the participants. Data was collected through questionnaire surveys that were given prior and after the experiment and followed by an interview session. The results show that game-based accounting education aids in generating an interesting teaching and learning environment on business accounting course that focuses on student centred learning. Most respondents agreed that learning business accounting through game activity encouraged them to think critically as they play to complete the game tasks. T-test result shows that there were significant differences between the scores before the game activities and the scores after the game activities for critical thinking skill. With regards to the mean scores, critical thinking skill mean score had increased after playing the game. Furthermore, majority of the respondents agreed that using games help them to comprehend the business accounting knowledge better. This paper contributes to the existing literature of using games in business accounting and practically, it benefits in increasing the awareness on how educational games can be applied to nurture entrepreneurship and accounting education.
