Work

Brick-by-Brick: Incorporating Lego Bricks to Build Accounting Basics and Increase Engagement in Financial Accounting

Year: 2025

Type: article

Abstract: ABSTRACT To increase engagement in introductory financial accounting, students learn inventory and accounts receivable concepts through hands-on, active learning. In this case study, two friends own a business that sells sustainably sourced products. Business is booming, and the owners need help establishing proper accounting procedures. Students play the role of customers and retailers to simulate transactions and inventory flow using Lego bricks. Then, as consultants, students assist the company with accounting for inventory and/or accounts receivable. The learning objectives focus on inventory valuation, accounts receivable, allowance for doubtful accounts, and the impact on financial reporting. Optional expansions of the case include internal controls and sustainability. Students reported a perceived increase in engagement and learning following the implementation of the case. First-generation students, in particular, found that the case study provided a unique way to engage with and learn from peers and aided their comprehension of financial accounting topics.

Source: Issues in Accounting Education

DOI: 10.2308/issues-2024-066

Authors: Bonnie R. Albritton, Jennifer Bannister, Amy Foshee Holmes

Institutions: Texas Wesleyan University, University of Dallas, Trinity University

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: bronze

OpenAlex ID: W4412989673