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

Abstract

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.