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ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025
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Systematic Literature Review: Teaching-Learning Strategies through
Experiential Learning in the Accounting Subject Towards Students'
Behaviour
Ahzan Noraini Ahmad
1*
, Hashima Hamid
2
, Syaidatun Nazirah Abu Zahrin
3
1,2
Faculty of Technical and Vocational Education, University Tun Hussein Onn, Malaysia
3
Institute Islam Hadhari & School of Liberal Studies, University Kebangsaan Malaysia, Malaysia
*Corresponding Author
DOI:
https://dx.doi.org/10.47772/IJRISS.2025.910000213
Received: 06 October 2025; Accepted: 12 October 2025; Published: 01 November 2025
ABSTRACT
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.
Keywords— Teaching strategies; experiential learning; accounting, active engagement; critical thinking
INTRODUCTION
A teaching strategy is an approach or method that teachers employ to effectively transmit information, promote
learning and assist students in gaining knowledge. These tactics must be customised to fulfil learning objectives
and important in a variety of learning contexts such as clinical, online and conventional face-to-face settings [1].
While Reference [2] specify teaching strategies as various methods, approaches, techniques, and activities
applied by teachers to facilitate the learning process to achieve specific learning outcomes. Teachers employ
methods such as delivery, questioning, brainstorming, problem-solving, case studies, and discussions [3].
Specific teaching strategies are designed to enhance students' active engagement and understanding to meet
educational objectives [4],[5].
Various teaching and learning strategies can be applied in vocational education such as STEM education [6]-[8],
integration of Information and Communication Technology (ICT) [9],[10], and work-based learning [11]. All
three strategies support the improvement of vocational education learning outcomes which place a primary
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ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025
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emphasis on the mastery of technical skills.
STEM education has emerged as a core strategy dominating the TVET pedagogical landscape. This strategy not
only aims to improve students’problem solving and analytical thinking skills, but also aligns with the demands
of the 4.0 Industrial Revolution and technology-based ecosystems such as the Internet of Things (IoT) [8], [7].
However, the effectiveness of its implementations is still limited by the issue of a shortage of competent teaching
staff and high-tech infrastructure, especially in rural areas [6].
A borderless world provides a platform for efforts to integrate information and Communication Technology
(ICT). The use of innovative pedagogies based on ICT shows great potential in empowering teaching and
learning to be more flexible and authentic. However, the digital divide between urban and rural areas is a major
challenge to ensure that all students have access to the internet [9],[10].
Furthermore, work-based teaching and learning strategies add value to the TVET curriculum through exposure
to real-world experiences, but require strategic and ongoing commitment from industry to have maximum and
sustained impact [11]. Therefore, the effectiveness of teaching strategies in TVET in Malaysia depends on the
synergy between education policy, teacher professionalism, technology integration and industry comprehensive
engagement of educational institutions with industry.
Reference [12] suggest that guided inquiry teaching methods are more effective than lecture methods in
enhancing students' conceptual understanding, recommending teachers to provide suitable teaching materials.
Conversely, Reference [13] asserts that game-based teaching strategies effectively improve student learning
outcomes. However, for certain situations, conventional knowledge delivery by the teacher, such as through
lecture strategies, remains necessary. This traditional method involves teachers transmitting information to
students, focusing solely on knowledge delivery. However, to achieve learning objectives, it's crucial for
educators to ensure interactive and engaging lecture strategies to maintain students' interest and keep them
engaged in the class. This means teachers are advised to use various methods such as case studies, simulations,
role-plays, quizzes, puzzles, and more based on the conceptual needs to encourage student reflection on what
they've learned [14]. By actively involving students in learning, teachers help them comprehend concepts deeply
through real experiences [15].
This approach also enables teachers to adapt their teaching to students' needs, providing space for exploration in
a more interactive and enjoyable manner. It helps improve students' memory retention and understanding of the
concepts they're learning. Experiential Learning (EL) is an educational approach that prioritizes practical
experience as the primary method of learning. It's based on the idea that individuals learn best by actively
engaging in experiences and reflecting on them to gain new knowledge, skills, and attitudes [16].
Kolb's Learning Theory (1984) involves four stages of a cycle [17]. The first stage is concrete experience,
starting with direct and practical experiences. For example, students gain experiences through experiments,
active participation in simulations, fieldwork, or solving real-world problems. These experiences form the
foundation of the learning process. The second stage is reflective observation. After going through the learning
experience series, students take time to reflect on what happened. They analyze and critically think about their
actions, outcomes, and emotions or reactions they experienced during the activities in the first stage. The third
stage is abstract conceptualization. At this stage, students try to understand their experiences by linking them to
existing knowledge or theories. They strive to understand the patterns, principles, or underlying concepts of
their experiences. This step involves forming hypotheses, drawing conclusions, or making generalizations based
on their observations. The fourth stage is active experimentation. At this stage, students apply what they've
learned in new situations or contexts based on new observations and understanding. They test their theories,
adjust their approaches, and engage in further experiences to reinforce their learning. EL can occur in various
environments and situations, including formal classroom settings, practical training, internships, workshops, or
outdoor activities. It encourages students to be active participants in their learning process, fostering critical
thinking, problem-solving skills, and a deeper understanding of concepts. This approach is highly effective as it
connects theoretical knowledge with practical application, making learning more relevant and engaging. It also
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encourages self-directed learning as individuals go through episodes of their learning experiences and actively
seek opportunities to learn from real-life situations [18].
Accounting is a subject in the secondary school standard curriculum for elective vocational subjects, (Kurikulum
Standard Sekolah Menengah, KSSM Mata Pelajaran Elektif Ikhtisas, MPEI) under the Humanities group offered
to Form 4 and 5 students. KSSM was formulated to replace the Kurikulum Baharu Sekolah Menengah (KBSM)
to meet the new policies of the Pelan Pembangunan Pendidikan Malaysia (PPPM) 2013-2025. PPPM aims to
provide a quality curriculum that meets international standards. The accounting curriculum is also designed in
line with industry needs and professional recognition at national and international levels. Therefore, the
accounting curriculum is an initiative towards producing creative, critical, and innovative human capital to face
the developments in industries and challenges of the 21st century. Hence, the accounting curriculum emphasizes
21st-century skills to produce students who can think critically, creatively, and innovatively. However, the
challenge lies in giving full attention, especially involving curriculum changes and the implementation approach
of teaching and learning [19].
Teaching and learning (T&L) of MPEI are based on business practices. These practices are expected to cultivate
an entrepreneurial culture and enhance conceptual understanding through learning by doing and experiential
learning. Studies prove that students learn up to 75% by doing [18]. Therefore, teachers cannot rely solely on
conventional teaching methods as this may hinder students' learning outcomes from reaching their maximum
potential. This is also true for the accounting subject, which encompasses knowledge and skills related to
accounting principles, theories, and practices. It covers various topics aimed at providing individuals with the
necessary knowledge and skills to understand basic accounting concepts and principles, financial statement pre
accountingration, transaction recording, data analysis, and effective financial information presentation. It
emphasizes technical knowledge, analytical thinking, ethical considerations, and effective financial information
communication. EL can be implemented as an innovative pedagogical approach to better prepare students to
enter the market as successful entrepreneurs in the future [20].
Effective teaching strategies usually combine various methods to accommodate different learning styles and
preferences, creating a dynamic and engaging learning environment for students. Therefore, the main objective
of this systematic literature review is to provide a systematic literature overview based on previous researchers'
studies to identify EL implementation methods and the implementation methods and the impact of EL
implementation on student behavior in the classroom. Hence, two research questions were formulated by the
researcher:
What are the methods of implementing EL in the classroom involving the accounting subject?
What are the effects of implementing EL on-student behavior in the classroom?
METHODOLOGY
Reference [21] suggested steps for conducting systematic literature reviews. Additionally, the researcher
expanded the references to PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analysis) as
a guideline to ensure systematic article selection could be carried out, thereby aiding in shaping the research
questions.
PRISMA proposes four phases in a flowchart comprising identification, screening, eligibility, and the final
phase, inclusion [22]. In the initial phase of identification, the researcher conducted searches in databases using
relevant keywords. Three keywords were used in the article search process: experiential learning, teaching, and
accounting. The electronic databases Scopus and Google Scholar were utilized. To streamline the article search
process in the Scopus database, Boolean operators were used, while snowballing technique through identified
articles was employed for Google Scholar. Table 1 illustrates the article search techniques based on keywords
in the Scopus database.
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Table I Databases and keywords used for article search
Database
Keywords Used
Scopus
TITLE-ABS-KEY ( "experiential learning" AND "accounting" ) AND ( LIMIT-TO (
SRCTYPE , "j" ) ) AND ( LIMIT-TO ( LANGUAGE , "English" ) )
Google Scholar
"experiential learning approach" AND"accounting education"
In the article search across both databases, 52 articles were found in the Scopus database, while 99 articles were
found in Google Scholar. The total number of articles was 151. These articles met the criteria required by the
researcher based on keyword searches in Scopus and article title selection in Google Scholar. Besides the
keyword criteria, the researcher also limited the publication years of the articles between 2019 and 2023, within
a five-year timeframe. For ease of reading, only journal articles were chosen. Article language selection was
limited to English articles only. These articles also had to contain empirical data. The inclusion criteria used to
obtain research findings focused on teaching strategies using experiential learning in the accounting subject.
Table 2 shows the inclusion criteria applied by the researcher during the article search to ensure article selection
aligned with the study.
Table Ii Inclusion criteria used
Criteria
Inclusion
Publication Year
2019 to 2023 (Five years)
Publication Type
Journal articles
Language Type
English
Data Type
Empirical data
Focus of Research Findings
Teaching strategies using experiential learning in accounting subject
The researcher performed an "Export" process in the Scopus database to identify duplicate or identical articles.
The result indicated no duplicates were found. Therefore, all 52 articles from Scopus and 99 articles from Google
Scholar were used for the second phase, the screening process. In the screening phase, the researcher read the
titles and abstracts to gain an overview of these articles. During this process, 55 articles were excluded as they
did not meet the systematic review criteria. The remaining 96 articles proceeded to the eligibility phase. The
researcher then conducted further readings on these 51 articles. Through thorough and focused reading, it was
found that 29 articles contained irrelevant information to the research questions. Hence, these articles were
excluded from the list.
The final phase of PRISMA is the inclusion phase. In this phase, the researcher selected 22 articles for the
systematic literature review to identify the methods of implementing Experiential Learning (EL) and the effects
of EL implementation on student behavior in the classroom. Figure 1 illustrates the flowchart of article selection
using PRISMA.
This study employed a systematic review approach guided by the PRISMA 2020 (Preferred Reporting Items
for Systematic Reviews and Meta-Analyses) statement. Which provides an updated 27-items checklist and flow
diagram aimed at ensuring transparent and comprehensive reporting of systematic reviews [23]. The updated
PRISMA 2020 guidelines were selected due to their relevance ini reflecting advancements in systematic review
methodology and their applicability across educational research context.
In accordance with PRISMA 2020 procedures, the review process included four key phases: identification,
screening, eligibility, and inclusion. During the identification phase, a comprehensive search was conducted
across major electronic databases. Using pre-defined keywords aligned with the research questions. The
screening phase involved title and abstract reviews to eliminate irrelevant, methodological rigor and alignment
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with experiential learning frameworks. Finally, studies meeting all criteria were included for synthesis and
analysis.
Fig. 1 Detailed flowchart illustrating the application of PRISMA to the teaching and learning strategy through
experiential learning in the accounting subject concerning student behavior via qualitative PRISMA analysis:
Preferred Reporting Items for Systematic Reviews and Meta-Analysis.
To enhance the methodological transparency and quality of reporting, this review also incorporated relevant
elements from the PRISMA-COSMIN 2024 extension particularly in relation to the evaluation of outcome
measurement instruments (OMIs) in education [24]. These additional reporting considerations allowed for
critical appraisal of the reliability, validity and interpretability of assessment tools used within the selected
studies.
The data extraction process was carried out using a structured form to systematically capture relevant
information. Including author (year) and country, sample size, study design and data collection, theoretical
framework and findings. Where applicable, adaptations from PRISMA guidelines for specific context such as
educational interventions and learner-centered evaluation were employed to ensure contextual relevance [25]
(Nezameslami et al., 2025).
The methodological quality of the included studies was further assessed using criteria aligned with the latest
PRISMA extension for scoping and rapid reviews considering recent innovations in synthesis methods [26]
(Veroniki et al., 2025). This ensured the credibility and reproducibility of findings. The review adhered to
established standards for systematic reviews, contributing to the body of knowledge through rigorous evidence
synthesis and enhanced reporting practices [27].
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The researcher analyzed and synthesized data by referring to the selected 22 articles. Data from these 22 articles
were extracted using a matrix synthesis table as outlined in Table 3.
In conclusion from the qualitative analysis of PRISMA systematic literature review, experiential teaching
strategies involve practical active learning experiences that encourage students to directly engage with the
subject matter. This approach typically includes activities such as experiments, simulations, role-playing, group
projects, or field trips that enable students to learn through doing, observing, reflecting, and applying their
knowledge in practical situations. A significant impact of experiential teaching on student behavior is increased
engagement. When students actively participate in learning through these experiences, they tend to become
more motivated, attentive, and enthusiastic about the subject matter. Active student engagement leads to a deeper
understanding and retention of the taught concepts.
FINDING AND DISCUSSION
The findings and discussion from the systematic literature review on Experiential Learning (EL) can be
summarized into four significant thematic areas. Firstly, student engagement in experiential learning occurs
actively [28],[29]. Direct practical experiences enhance motivation [30], interest, and active involvement of
students in the learning process. Secondly, in terms of learning effectiveness, the positive impact of EL
approaches on students' academic achievement, increased conceptual understanding [28], [31], long-term
knowledge retention, and the ability to apply knowledge in real-life situations were noted. Thirdly, it encourages
the development of 21st-century skills such as critical thinking [32], problem-solving, communication skills,
teamwork, and adaptability to new situations. Fourthly, the occurrence of learning transfer, where knowledge
and skills learned in EL can be transferred and used in other contexts or real-life situations [33]
Table Iii Findings Table From The Systematic Literature Review
Sample Size
Study Design
& Data
Collection
Theoretical
Framework
FINDINGS
1.
Engineering
Technology
Students
Quantitative
Study –
Review
Research-Based
Learning Theory
in Project-Based
and Team-Based
Learning
Environments
Method:
Project-based approach.
Impact:
Enhances active engagement
of students
2.
94 students
from the
University of
Science &
Technology
Quasi-
experiment
Experiential
Learning Theory
Method:
Flipped classroom and online
learning.
Impact:
Enhances the learning
outcomes in the Enterprise
Resource Planning course
3.
13 university
students
Qualitative
study - Semi-
structured
interviews
Kolb's
experiential
learning model
Method:
Flipped classroom.
Impact:
Students actively engage in
the translation process and
enhance learning from lower
to higher-order thinking
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4.
352 students in
business and
engineering
fields
Mixed-
methods study
- Review and
focus group
interviews
Experiential
learning theory
and formative
feedback
concept
Method:
Self-reflection and self-
assessment.
Impact::
Enhances understanding,
motivation, and overall
subject achievement,
encouraging the acquisition
of subject knowledge and
English language skills.
5.
Lecturers,
accounting
students,
business
accountants,
and accounting
practitioners
Quantitative
study
Progress in
Knowledge and
Thinking
Method:
Integrating practical work
experience and skill
development
courses at the early stages of
education
Impact:
Enhanced generic and
technical skills among
students
6.
32 university
graduates in
accounting
with 2-3 years
of experience.
19 business
managers.
26 accounting
professors
Qualitative
method -
Semi-
structured
interviews
International
Accounting
Education
Standards Board
(IAESB)
Method:
Accounting simulation
laboratories
Impact:
Enhances practical
experience for educators,
technical skills, ethics, and
practical training.
7.
2 groups of
students
Case study
Warehouse
Model
Method:
Work-based learning
Impact:
Enhances long-term
retention of student
knowledge.
8.
61 university
students in a
business
internship
program
Case study
Work-based
learning
approach and
problem-based
learning.
Method:
Group work
Impact:
Enhances teamwork skills,
communication skills, and
encourages reflective
thinking
9.
291 students
and teachers
Mixed-
methods study
-
Questionnaires
and interviews
Entrepreneurship
theory and
learning theory
Method:
Idea and creation of products
(IACP), value creation
(VaCP), and business
creation or entrepreneurship
(VeCP)
Impact:
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VaCP enhances
entrepreneurial competence,
student motivation, and
knowledge and skill
acquisition.
10.
80 Bachelor of
Business
Administration
students
Quantitative
study
Kolb’s
Experiential
Learning Theory
(ELT) (1984)
Method:
Business management
simulation
Impact:
Enhances students' academic
performance
11.
341 students in
the Business
course at a
Public
University in
Anambra
State, Nigeria
Descriptive
quantitative
study –
Questionnaire
21st Century
Learning
Framework
Method:
Simulation, role-playing,
business lab practices, real-
life case studies, peer
assessment, creative
competitions, and
independent projects
Impact:
Enhances communication,
collaboration, and critical
thinking skills
12.
Students
Qualitative
study
Management
accounting
theory
Method:
Role-playing and Sales
Project
Impact:
Students easily grasp
financial forecasting
methods (either manually or
using applications).
Enhances com accountingny
management skills and
problem-solving abilities.
13.
119 students
Qualitative
study
Experiential
learning theory
Method:
Games
Impact:
Boosts students' confidence
in their abilities, motivation,
and academic performance
14.
Accounting
students
Qualitative
study
Analysis of
accounting
journals
Kolb's
Experiential
Learning Model
Method:
Simulation
Impact:
Active learning occurs, and
students can easily grasp
critical topics.
15.
Students
Quantitative
study - quasi-
experiment
Kolb's
Experiential
Learning Model
Method:
Simulation, projects
Impact:
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Enhances student interest
and motivation,
consequently improving
their comprehension level.
16.
112 students in
accounting
course
Quantitative
study - quasi-
experiment
Kolb's
Experiential
Learning Model
and Burch's
Engagement
Model
Method:
Case studies, role-playing
Impact:
Enhanced student
engagement in cognitive
classroom involvement,
followed by cognitive out-of-
class, physical, and
emotional engagement.
Improvements in cognitive
scores across Bloom's
Taxonomy levels, especially
in understanding,
application, and analysis.
17.
120 students
from the
Vocational
College
majoring in
Accounting
Quantitative
study - quasi-
experiment
Kolb's
Experiential
Learning Model
Method:
Project-based learning
Impact:
Enhances students' problem-
solving abilities
18.
Community
College
students
Quantitative
study - quasi-
experiment
Kolb's
Experiential
Learning Model
Method:
Project-based learning
Impact:
Improves students' academic
performance
19.
Marketing
students
Qualitative
study -
Content
analysis
Kolb's
Experiential
Learning Model
Method:
Role-playing & simulations
Impact:
Improves digital literacy,
social skills, teamwork,
problem-solving skills, and
cooperation values. Students
can apply theoretical
knowledge in the real world,
enhancing understanding of
sales and profitability, and
engagement with consumer
communities.
20.
58 workshop
accountingrtici
accountingnts
from the
business
community.
Qualitative
study - Semi-
structured
interviews
Matsuo's
Framework &
Kolb's
Experiential
Learning Model
Method:
Game-based learning
Impact:
Individuals acquire
knowledge and skills
effectively.
Enhances critical thinking
skills and reflective abilities.
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21.
20 students
Qualitative
study -
Interviews &
observation
Accounting
Experiential
Learning Firm
(AELF)
Method:
Simulation
Impact:
Enhances understanding of
accounting concepts.
Improves soft skills.
22.
103
undergraduate
students
majoring in
Business
Mixed-method
study -
Questionnaire
(6-point Likert
Scale) &
Open-ended
interviews
Technology
Acceptance
Model
Method:
Role-playing
Impact:
Enhances students'
understanding of the topic,
problem-solving skills,
creativity, interest, and active
student engagement.
The study's findings indicate various positive impacts of implementing experiential learning as an effective
teaching strategy [34]. The EL model emphasizes the role of experience and active student engagement [28]. In
general, EL involves direct experiential encounters with learning events rather than merely thought processes
related to learning. Direct experiential encounters in learning events require active student engagement compared
to passive involvement typically associated with teacher-directed instruction, resulting in minimal student
interaction in the learning process [35].
The EL approach can help enhance critical skills in students, particularly in the PP subject [32]. The use of
practical examples, business simulations, or real financial situations provides space for students to apply learned
knowledge and skills to solve real-life problems [17]. Additionally, EL can encourage critical thinking leading
to problem-solving, investigation, analysis, and decision-making, ultimately producing quality students [36].
Effective group dynamics stimulate more frequent information exchange, leading to the development of new
perspectives and stimulating reflective thinking (Kondratjew & Kahrens, 2019). Other studies also indicate that
group work can enhance teamwork skills, communication skills, and encourage reflective thinking [36].
Reflective thinking skills are developed through repeated processes that link simulation experiences with real-
life situations in the field [37].
Furthermore, EL can enhance students' knowledge and long-term knowledge retention [38] in related fields [39].
Such situations can improve students' skills in building new concepts. Practical experiences leave a deeper
impact on students' memories. EL activities conducted by teachers also contribute to an improvement in students'
understanding of accounting management concepts, serving as a crucial alternative teaching tool to enhance
learning outcomes [40]. Experiences lived in this manner tend to be better remembered than learning that occurs
solely in theoretical form.
EL strategies can be implemented through various methods. Among the methods commonly used by teachers
are role-playing, case studies, games, simulations, presentations, and various group assignments [41].
Additionally, EL can improve students' understanding and engagement with the taught concepts through project-
based learning methods.
Teaching through experience means providing opportunities for students to engage directly in learning activities
involving real situations or simulations resembling real-world scenarios. In the context of PP, this might involve
using practical examples, business simulations, or real financial situations. Based on a study by Reference [30]
using simulation methods, such as virtual business simulations to accounting projects, it was found that students
were able to create business activities (abstract experience). Students then observed business operations and used
accounting cycle procedures to record and report (reflective observation). Subsequently, students analysed and
evaluated business operations (abstract conceptualization), and finally used accounting reports to make decisions
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and take further actions (active experimentation). The study proved that simulation methods were effective,
successfully engaging students in learning and motivating them to complete teacher-assigned tasks [30]. These
tasks requiring various skills indirectly enhanced students' performance in PP. Additionally, their knowledge,
conceptual understanding of accounting, skills, and metacognition also improved.
When students engage in direct experiences, they tend to have a deeper understanding of accounting concepts.
They can see how these concepts apply in real contexts, not just in theory within textbooks. This helps them
form stronger connections between theory and practical applications. Moreover, direct experiences can also
increase student motivation [5], [4]. By involving them in more active learning and interacting with real
situations, it can enhance their interest in the subject. Students are more eager to learn because they can see direct
connections and usefulness from what they learn in real life.
The use of these strategies also encourages active learning where students are not merely passive receivers of
information but actively involved in the learning process [42], [43], [28], [17], [44]. They can ask questions,
seek solutions to problems, and interact with classmates to achieve a deeper understanding [45]. Learning
experiences can help students be more actively engaged in learning because it involves them directly in learning
activities [46]. When learning experiences are practical, students are more likely to be active during the learning
process [47]. This is because they are not just hearing or reading ideas but are directly involved in their own
experiences [45]. For example, students can experience learning concepts directly through activities like
simulations, projects, games, or role-playing. Through these direct experiences, they become more interested
and motivated to ask active questions, solve problems, and interact with the learning material. This encourages
them to be more active in the learning process.
In conclusion, experiential teaching in Accounting Principles helps students understand concepts better,
enhances their motivation, and encourages more active and effective learning. It's no surprise that studies on EL
are growing, seen as the best platform to build students' personal and professional skills, as recommended by
accounting professionals and other stakeholders in accounting education [48].
CONCLUSION
There are numerous EL methods that can be utilized, including hands-on training, work placements, on-the-job
training, field trips, laboratories, workshops, clinical settings, practicums, case study approaches, action research,
role-playing, hypotheticals, and simulations. Furthermore, active learning during lectures, computer simulations,
the use of realistic models, video-based activities, discussion group techniques, syndicate methods,
autobiographical writing, problem-based learning, group work, reflective journaling, and self-directed projects
are also viable EL methods. Teachers play a pivotal role in guiding and aiding students in actively learning
through meaningful experiences, not merely limited to information dissemination. Pedagogy utilizing EL
methods encourages active student engagement, exposing them to real-life situations, exposing them to new
experiences that prompt problem-solving and fostering critical reflection. Ultimately, an entrepreneurial culture
among students taking PP subjects can be nurtured, and the concept of learning by doing and experiential
learning can be reinforced.
The world today is facing a rapidly evolving artificial intelligence (AI) technology. Artificial intelligence (AI),
interactive simulation technology, and data analytics have holistically shaped the landscape of accounting
education. In experiential learning, the integration of technology serves as an important medium to diversify the
teaching and learning process, while simultaneously enhancing students’ ability to master 21st-century learning
skills that contribute towards meaningful learning.
Artificial intelligence (AI) acts as a tool to assist in the analytical process for assessing students’ achievement
levels in real time. In addition, artificial intelligence (AI) can also be used to identify individual learning needs.
Through artificial intelligence (AI), financial situations can be simulated for accounting training purposes. With
this method, students can analyze data, make financial decisions, and subsequently receive immediate feedback
based on the solutions they implement. This is aligned with the fourth phase of Kolb’s model, namely active
experimentation, which emphasizes learning through action and reflection.
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Like artificial intelligence (AI) technology, interactive simulation technology also enables students to experience
accounting environments that closely resemble real-world settings. Interactive simulation technologies such as
virtual labs and augmented reality (AR) provide authentic experiences without exposing students to the risk of
financial loss or professional errors. These technologies offer benefits such as enhancing students’ ability to
analyse data critically and creatively, thereby fostering practical problem-solving skills. Consequently, they
directly improve the effectiveness of experiential learning.
In terms of data analytics, the integration of technology allows teachers and educational institutions to monitor
students’ learning performance systematically and continuously. The use of digital data provides insights such
as students’ participation frequency within a specific period, their level of understanding of the learning content,
progress in completing assignments, and achievement in specific subtopics. Through the information obtained
from digital data usage, teachers can identify early interventions and tailor their teaching strategies according to
individual student needs. In the context of accounting education, data analytics can be used to assess the extent
to which students understand actual accounting processes, identify deficiencies in financial statements, and
strengthen students’ self-reflective skills.
It is clearly evident that the integration of technology brings significant benefits to accounting education. The
shift from a theory-based approach to one that is more dynamic, data-driven and contextual marks a major
transformation in the learning process. Within experiential learning, the role of teachers extends beyond being
mere transmitters of knowledge. They must be prepared to act as digital facilitators, guiding students in exploring
knowledge through smart technologies while fostering digital literacy in line with the demands of the Fourth
Industrial Revolution (IR 4.0).
Therefore, to ensure that experiential learning can be implemented practically and yield positive implications in
accounting education, findings from the literature review indicate that the design of learning activities planned
by teachers should be grounded in real-life contexts. For instance, activities such as preparing company accounts,
conducting business simulations, and analysing financial reports. These activities can be integrated with
reflective elements so that students are able to evaluate the decisions they have made.
Secondly, teachers can integrate technology into their teaching and learning sessions through a combination of
accounting software and virtual simulation platforms. In this way, students are provided with hands-on
experiences. Additionally, students can receive immediate and direct feedback on errors made when using AI.
Thirdly, experiential learning encourages collaborative processes and reflective thinking among students.
Therefore, teachers can motivate students to engage in discussions and share ideas and perspectives with one
another. Students can also be asked to produce reflective journals to evaluate their problem-solving strategies
and experiences during learning sessions.
Fourthly, in terms of assessment, teachers should implement authentic and performance-based evaluations. This
means teachers conduct assessments based on real tasks such as cost analysis, case study presentations, and
financial reporting. Thus, teachers need to diversify their assessment methods rather than relying solely on
written assessments.
Fifthly, in addition to focusing on student training, teachers themselves should receive regular professional
development related to pedagogical approaches through experiential learning and the use of the latest
technologies. This enables teachers to adapt their teaching to technological changes and align it with current
industry needs.
Experiential learning provides numerous positive implications, such as enhancing students’ readiness to enter
the workforce with the essential soft skills required, including communication, leadership, and decision-making
in an ever-evolving world. At the institutional level, the implementation of experiential learning strengthens
partnerships and collaborations between educational institutions and industries through practical training and
joint projects. For educators, the integration of technology opens up greater opportunities to enhance pedagogical
competencies and cultivate lifelong learning as a professional culture.
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ACKNOWLEDGMENT
The authors would like to thank University Kebangsaan Malaysia for support under grant code PP-IIH-2025
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