Abstract:

The gamification in classroom has been defended and encouraged by many researches. Its benefits are perceived in the students’ motivation, performance, commitment and satisfaction. In the Accounting area, the traditional lecture method of teaching is still strong, but there is a movement toward new approaches. In this sense, we investigated the benefits perceived by students that used a software that simulate an enterprise context in an undergraduate accounting program of a Brazilian higher education institution. The aim of the study was to identify if the enterprise game class powered by a software could develop important abilities required from professionals nowadays. Additionally, we investigate the student’s satisfaction with the usability of the software used in this classroom. The theory utilized by the paper is based on gamification and teaching methodologies. The thesis of this study is that methodologies of teaching that use gamification can increase the students’ motivation and, in this way, develop important abilities in these individuals. To answer the research question, this study performed a survey with students enrolled on the last semester of Accounting graduation that has studied the enterprise game class one semester before. The data collection instrument was divided in fourth main parts. The first one asked questions about the student’s characteristics (like age, gender, if the Accounting is his/her first graduation and his/her previous contact with computer, internet and social media). The second part attempted to measure the student’s perceptions about the system usability. The third part intended to capture the student’s perceptions about the development of ten abilities considered important to the future professionals by the World Economic Forum. Finally, the last part of the instrument tried to identify the student’s opinion about the importance of realness of the software used to conduct the enterprise game class (in other words, how close the software is to the real world). Furthermore, the last part of the questionnaire asked students one positive and one negative point about the software program used in the enterprise game class. The research results indicate that students consider that many skills have been developed by using the software on the enterprise game class, such as: curiosity, leadership, initiative, persistence and critical thinking. However, the students show critics about the software in sense of its operation. Apparently, the way of this program works (the scores and the determinations made each round) is not clear to students. Additionally, some students show concern about the excess of competitivity in the context of this enterprise game class. The paper suggests for the future studies to investigate the benefits of gamification in others contexts of accounting education, like in graduate. Additionally, in view of the initial introduction of gamification on curriculum of accounting undergraduate in Brazil, could be relevant replicate this paper in other Brazilian institutions.

Keywords:

Gamification, Software, Accounting, Education.