The future of 'serious games' in accounting education: A Delphi study

Mari Sol Calabor, Araceli Mora and Soledad Moya

Journal of Accounting Education, 2019, vol. 46, issue C, 43-52

Abstract: Previous literature on Serious Games (SGs) has focused on the possible impacts of these educational tools on learning effectiveness. However, the empirical evidence is still scarce, and these learning-based games are rarely used in general undergraduate courses and even less so in accounting courses compared with other business areas. Using an existing digital game and a sample of accounting lecturers, this paper uses the Delphi methodology to examine accounting academicś perceptions of the usefulness and the potential barriers to implementing SGs in the classroom. Our results show that the knowledge and funding of technology is no longer an issue. However, incentives to motivate and increase knowledge and use new teaching tools (such as SGs) for lecturers are low despite the perception of the benefits of these tools in the learning process. The low use of learning-based games and scarce research on SGs in accounting education compared with other business areas seem to be related to the perception that few suitable games exist for undergraduate accounting subjects. This perception mirrors the fact that accounting education is perceived by lecturers as a mere technique rather than as an integral part of the management and business decision-making process.

Keywords: Delphi method; Serious games; Innovation in accounting education (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:46:y:2019:i:c:p:43-52

DOI: 10.1016/j.jaccedu.2018.12.004

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