Game-Based Accounting Learning: The Impact of Games in Learning Introductory Accounting

Literature Review

To flourish in today’s ever-changing professional milieu accounting graduates must emerge with technical knowledge, critical thinking, and problem-solving skills (Geiger & Ogilby, 2000). In order to increase the probability of students accomplishing these outcomes it is desirable that students are both engaged and motivated in the study of accounting. However, research suggests that accounting students find the study of accounting to be boring (Geiger & Ogilby, 2000; Marriott & Marriott, 2003). Boredom has often been linked with low levels of motivation amongst students (e.g., Strong, Silver, Perini, & Tuculescu, 2003).

The use of games in education is thought to promote higher levels of engagement and motivation amongst students, and subsequently on student achievement (Haystead, 2009). For example, Lee et al (2004) observed that US 2nd graders who used games programmed onto a game boy cartridge solved three times more math problems than students who were taught math using traditional methods. Seonju (2002) argues that games are very useful for students to develop their problem-solving skills, as they are exploring their practical application in the game environment. Research indicates that student motivation to play games is high, and that this contributes to a positive learning environment (Batson & Feinberg, 2006).