EXPERIENTIAL LEARNING BASED ERP SIMULATION TRAINING: CURRICULUM INNOVATION FOR ACCOUNTING EDUCATION

Öz

In business schools, where business functions and processes are mainly taught theoretically, theoretical accounting courses can be boring and incomprehensible for students. Since Z generation students are more prone to technology, the inclusion of the ERP simulation courses in the curriculum may increase students' interest in accounting courses, and consequently, students who have the competence to use digital technology and have an increased sectoral awareness can be trained. ERP programs are the basic digital platforms and a simulation of the physical environment on which the data of the enterprises' physical business environment are input and thousands of reports can be obtained. If virtual business simulations of trading, manufacturing and service businesses are created in ERP application training, students can be provided with experiential learning-based accounting and reporting processes learning opportunities. ERP simulation training should be designed in two stages at the "Key user" and "End user" levels. Thus, in the ERP program, students can understand both the business process definitions of the enterprise, how the system design and inter-process integration are established, and they can learn the use of modules. The present study suggests that experiential learning-based and two-stage ERP simulation training should be included in the curriculum of accounting education as a separate applied course for trading (ERPSimI), production (ERPSimII), and service (ERPSimI) businesses. It is recommended that the curriculum should be re-structured within this framework. It is also aimed to explain the specific information and content details developed for the methods that can be followed before and during the application and teaching method.

Anahtar Kelimeler

• Enterprise Research Planning Simulation Training
• Digital Accounting Education
• Experiential Learnıng
• Key-End User

DENEYİMSEL ÖĞRENME TEMELLİ ERP SİMÜLASYON EĞİTİMİ: MUHASEBE EĞİTİMİNDE MÜFREDAT İNOVASYONU

Öz

İşletme fonksiyonları ve süreçlerinin ağırlıklı teorik anlatıldığı işletmecilik okullarında, öğrenciler için muhasebe dersleri sıkıcı ve anlaşılmaz gelebilmektedir. Z kuşağı öğrencilerinin teknolojiye olan eğilimleri yüksektir. Bu nedenle ERP simülasyon derslerinin müfredatlara alınması öğrencilerin muhasebe derslerine ilgisini arttırabilir ve dijital teknoloji kullanım yetkinliğine sahip sektörel farkındalığı artmış öğrenciler yetiştirilebilir. ERP programları işletmelerin fiziki iş ortamına ait belgelerin veri girişinin yapıldığı ve binlerce raporun alınabildiği temel dijital bir platform ve işletmelerin fiziki ortamlarının simülasyonudur. ERP uygulama eğitimlerinde, ticaret, imalat ve üretim işletmelerine ait sanal işletme simülasyonları oluşturularak, muhasebe ve raporlama süreçleri deneyimsel öğrenme ile öğretilebilir. ERP simülasyon eğitimi, "Anahtar kullanıcı" ve "Son kullanıcı" seviyelerinde iki aşamalı olarak önerilmektedir. Böylece öğrenciler ERP programında işletmenin iş süreç tanımlamalarını, sistem tasarımını ve süreçler arası entegrasyonun nasıl kurulduğunu anlayabilir hem de modül kullanımını öğrenebilirler. Çalışmanın amacı, muhasebe ve raporlama eğitiminde, deneyimsel öğrenme temelli ve iki aşamalı ERP simülasyon eğitiminin; ticaret, üretim ve hizmet işletmelerindeki uygulamalarını içeren üç farklı ders (ERP Sim I, ERP Sim II ve ERP Sim III) dizaynı ile müfredatlara alınmasının önemini tartışmaya açmak ve uygulama öncesi ile uygulamada izlenecek yolları, öğretim yöntemi ile ilgili geliştirilen özel bilgiler ve içerik detaylarını (üretim işletmesi çerçevesinde) açıklamaktır.

Anahtar Kelimeler

• ERP Simülasyon Eğitimi
• Dijital Muhasebe Eğitimi
• Deneyimsel Öğrenme
• Anahtar Kullanıcı / Son Kullanıcı.

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