Abstract:

The use of gamification in general, and specifically with the use of simulators, has established a strong foothold in the field of teaching as a whole, but more so in the field of business studies. In the main, academic literature recognizes the motivating power of gamification during the learning process. However, there are few studies in the field of accounting that analyse students’ perception regarding the use of gamification during their learning period. Previous research has signalled that the perceived difficulty of learning in a subject such as accounting affects learning outcomes. However, gamification can increase the entertainment factor perceived by students during their instruction in accounting, thus having an effect on their attitude towards the subject that ultimately benefits the learning process. Hence, the main objective of this study is to analyse the perceptions (perceived entertainment and attitude) of university students towards the use of gamification as a learning tool in accounting classes. Results suggest a moderate perceived entertainment factor together with a positive attitude towards the game activity. Conclusions set out the main implications for the use of gamification in the teaching of accounting as well as future research proposals.

Keywords:

Gamification, accounting, perceived entertainment factor, attitude, higher education.