Reflections on Implementing Simulation-Based Learning in Principles of Accounting: Challenges, Insights, and Future Directions

Simulation-based learning is gaining momentum in accounting education due to its ability to immerse students in realistic, skill-building experiences. This study details the implementation of the Capsim Inbox: Introduction to Accounting simulation within a Principles of Accounting course and analyzes the instructor’s experience using the Plan-Do-Check-Act (PDCA) model to drive continuous instructional improvement. Several challenges surfaced in the initial implementation, including unclear performance metrics, limited feedback mechanisms, and insufficient integration into the course’s grading structure. In response, the instructor introduced the first stage of revisions, which included adding a reflection paper, revising the rubric, and adjusting point allocations. Student reflections, which were collected from over 100 participants and analyzed in a separate study through inductive thematic analysis, offered valuable insights into the simulation’s perceived benefits and shortcomings. These responses shaped the upcoming cycle of instructional adjustments to improve the simulation’s timing, clarity, and pedagogical value. This paper provides a model for integrating simulation-based learning into accounting courses by documenting the design, evaluation, and refinement process. It demonstrates how structured reflection and quality improvement frameworks like PDCA can help instructors adapt instructional design based on student input. The findings reinforce the importance of flexibility, responsiveness, and professional relevance in introductory accounting education.