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

See all articles by Robert M. Bowen

Robert M. Bowen

Chapman University - The George L. Argyros School of Business & Economics; University of Washington - Foster School of Business

S. Jane (Kennedy) Jollineau

Chapman University - The George L. Argyros School of Business & Economics; University of Washington - Foster School of Business

Glenn Pfeiffer

Chapman University - The George L. Argyros School of Business & Economics

Date Written: August 25, 2020

Abstract

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

Bowen, Robert M. and Kennedy Jollineau, S. Jane and Pfeiffer, Glenn, The Information Game (August 25, 2020). The Information Game Robert M. Bowen; S. Jane Jollineau; Glenn Pfeiffer Issues in Accounting Education, Forthcoming, https://doi.org/10.2308/ISSUES-2020-027, Available at SSRN: https://ssrn.com/abstract=3706603 or http://dx.doi.org/10.2139/ssrn.3706603

Robert M. Bowen (Contact Author)

Chapman University - The George L. Argyros School of Business & Economics ( email )

333 N. Glassell
Orange, CA 92866
United States
206.334.0911 (Phone)

HOME PAGE: http://www.chapman.edu/our-faculty/robert-bowen

University of Washington - Foster School of Business ( email )

Box 353226
University of Washington
Seattle, WA 98195-3226
United States
206.334.0911 (Phone)

HOME PAGE: http://foster.uw.edu/faculty-research/directory/robert-bowen/

S. Jane Kennedy Jollineau

Chapman University - The George L. Argyros School of Business & Economics ( email )

333 N. Glassell
Orange, CA 92866
United States
206.227.7868 (Phone)

HOME PAGE: http://www.chapman.edu/our-faculty/jane-jollineau

University of Washington - Foster School of Business ( email )

Seattle, WA 98195-3226
United States
206.227.7868 (Phone)

Glenn Pfeiffer

Chapman University - The George L. Argyros School of Business & Economics ( email )

One University Drive
Orange, CA 92866
United States

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