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Remarkable changes in the economy, accounting regulations, and technology, especially educational technologies such as games have caused accounting education to face new criticisms and challenges over the past few decades (Ali, 2011; Calabor et al., 2019; Carvalho, & Neto, 2022; Moncada & Moncada, 2014; Silva et al., 2021). The Bedford Committee (1987) and the Accounting Education Change Commission (AECC) (1990) of the American Accounting Association (AAA) for instance, have criticized the ineffectiveness of traditional teacher-oriented approaches to education. These entities have highlighted the need for change in the accounting education and moving towards active student-oriented approaches (Chiang, Nouri & Samanta, 2014; Riley & Ward, 2017; Wells, 2018). One of the main recommendations can be implementing games in accounting education (Silvaet al., 2021). The benefits of games highlighted in the previous research (Gutica & Petrina, 2021). For example, Moradi and Mahdavinasab (2021) concluded that games could promote active learning. Additionally, they are potential for discovery-based learning. Has been approved that educational games as part of advanced learning technologies may provide high degree of interactivity that finally leads to the facilitation of learning. Recent research has highlighted that educational games can stimulate motivation (Moradi & Mahdavinasab, 2021; Gómez-Urquiza et al., 2019). On the other hand, the AECC (1992) has emphasized the significance of introductory accounting courses as building blocks for success in subsequent periods, suggesting that student engagement with the content of these courses must be increased (Tickell, Lim & Balachandran, 2012; Alanzi & Alfraih, 2017). In its report, the Pathways Commission (2012) has underscored the significance of introductory courses and the necessity of spicing them up in order to attract more talented students (Spiceland et al, 2015).
Despite such emphasis on the use of active teaching methods by accounting instructors, accounting education is generally provided traditionally in the form of lectures and problem-solving in many developing countries, including Iran. In recent years, there has been a sharp increase in the number of students attracting in accounting due to increased demand in the job market. However, accounting education in the country faces challenges such as the lack of interesting and varied educational content, instructors’ unfamiliarity with modern active teaching methods, and lack of sufficient incentives for using such techniques. Meanwhile, large number of students found accounting textbooks as boring contents (Chrismastuti & Purnamasari, 2015). Students need entertainment and tend to be indeed active and intuitive learners (Lippincott & Pergola, 2009; Reiss Nitkin, 2011). In particular, students faced with various abstract concepts such as double-entry bookkeeping, accounting equation, and accounting cycle in introductory financial accounting courses, which are usually not pleasant or easy for them (Shanklin & Ehlen, 2007).