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Transfer Price Negotiation Game

Development of a card game for an accounting class to teach students the concepts and finer points of Transfer Pricing and Negotiation (TPNG).

The project was a collaboration with:  

Results and impact

The project was first successfully deployed in 5 separate sections of the COMM 305 Managerial Accounting Course, in weeks 8 and 9 of the Fall 2023 semester (October-November 2023).

As it has been a success thus far, we are expecting for this to become a core component of the course materials and continue to be deployed in future semesters when the course is being offered.

  • Successful implementation into the class lecture cycle.
  • Anecdotal student feedback has been very positive.
  • Instructor feedback has been very positive.
  • TPNG Basic, played by all 5 sections of the COMM 305 Course in week 8.
  • TPNG+ Advanced, played by all 5 sections of the COMM 305 Course in Week 9.
  • Approximately 300 Students used each version of the game over the 5 sections.
  • Student requests to make the game available to them outside of class for practice before exams.

Working closely with Dr. Matthäus Tekathen, Chair, Department of Accountancy this project went through a number of key phases that illustrate the ideal working relationship between a subject matter expert (SME)/project champion and LITL.

Project scope

Ideation, coordination, development, production and deployment of two separate versions of a card game, whereby students learn some of the concepts and finer points of Transfer Pricing and Negotiation, a basic version (TPNG) and a more advanced version (TPNG+).

This new game was co-created by the two student co-researchers with Dr. Matthäus Tekathen, along with input from the rest of the key players.

The TPNG basic version was first presented to the students in the Bachelor of Commerce program as part of the core course COMM 305 “Managerial Accounting” in Week 8, prefaced by a concepts introduction.

The TPNG+ Advanced version was presented in week 9, followed by a debrief and general review session.

Project lifecycle

This project was initiated in June 2022 with some early conversation, ideation and then a study of what was already available along with consultation with gaming experts. 

We then put a call forward for a Game Designer RA to work alongside our Accounting RA in April 2023. 

Game design began in earnest as of May 2023 over the summer with final playtesting occurring in August 2023.

The TPNG Basic and TPNG+ Advanced game were successfully piloted in 5 sections of the COMM 305 “Managerial Accounting” course in October and November 2023.

Key players and people

  • Dr. Matthäus Tekathen, Chair Department of Accountancy, JMSB, Concordia
  • Hussam Al Maleh, PhD RA from Accountancy, JMSB, Concordia
  • Leonardo Abate, PhD RA from Games Studies, Concordia
  • Josephine Guan, Instructional Designer, Concordia CTL
  • Bart Simon, Consultant, TAG, MILIEUX
  • Remi Arora, Project Manager, LITL


I just wanted to say thank you for the efforts you are putting to make the class dynamic and interactive. As a student with dyslexia and ADHD, it is hard for me to learn in traditional lectures, which is why I tend not to attend them when it’s just notes taking. I really enjoyed the negotiation game because it was practical and challenging. It actually helped me confirm my decision to do a double major (Finance and Accounting) as I see myself managing businesses and making transactions in the future.

Student email to professor


This project was made possible thanks to funding from the LITL budget and a grant from the Experiential Learning Office of Concordia.

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