Systematic Literature Review: Teaching-Learning Strategies through Experiential Learning in the Accounting Subject Towards Students' Behaviour

Experiential learning (EL) is a learning process involving direct engagement to acquire knowledge or skills and is used to connect theory and classroom learning to solve real-world problems. While teachers play a crucial role in designing, implementing, and creating learning experiences, using appropriate methods to achieve learning objectives and facilitate the acquisition of knowledge and skills, studies in EL remains limited. This is despite EL being seen as a novel method in education and student-centered pedagogy, in which it has contributed to enhance value-based education, skill development, and experiences in learning. Hence, this reflects a deep need for this study. A systematic literature review was conducted, encompassing empirical studies sourced from the year 2019 to 2023 to identify the implementation methods of EL in classrooms, focusing on the accounting subject, and the effects of EL implementation on student behavior in the classroom. Among 151 analyzed studies, this article reviews the 22 most relevant studies involving methods and the impact of EL implementation in the classroom. Seven studies suggest simulation methods, six suggest project-based methods, and five suggest role-playing methods, while others recommend gaming, case studies, and more. EL methods are shown to provide positive impacts on students’ behavior, hence, enhancing their, active engagement, conceptual mastery, critical thinking, and problem-solving skills. By researching EL, this will help increase students’ engagement.

Teaching strategies; experiential learning; accounting, active engagement

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