Challenges in Implementing Game-based Learning in Accounting Education: A Scoping Review.

Abstract

Digital technologies have become essential tools in advancing Game-based Learning (GBL), bringing about transformational education whilst accelerating the United Nations Agenda 2030. To contribute to the achievement of Quality Education as prescribed in the Sustainable Development Goal (SDG 4), inclusive access to technology alone is not sufficient. An integrative approach that is not only effective in promoting lifelong skills development in the classroom and beyond is required to accelerate the continuous integration of Information and Communication Technology (ICT) and the effective implementation of GBL in the curriculum. However, the integration of GBL in education, specifically in Accounting Education, remains an underutilised emerging pedagogy. The challenges associated with implementing GBL technologies are also not well understood. This consequently hinders proactive measures in addressing them. The central argument this study makes is that without a clear pedagogical approach to accounting education, students’ learning skills can be challenged, which in turn affects equitable access to transformative technological education necessary to effectively support students’ academic success and advancement of innovative pedagogical practices. This study draws on a constructive theoretical framework to unlock the experiential significance of GBL in Higher Education Institutions (HEIs). A qualitative study adopting a scoping literature review on digital GBL in Accounting education guided the exploration of the implementation impact of GBL, as well as the challenges experienced by Accounting instructors in its adoption. The main finding of the study revealed that GBL in Accounting is critical despite existing negative perceptions of its effective adoption as a pedagogical tool. The study argues that the experiential nature of GBL necessitates the alignment of game designs with pedagogical principles in line with educators' and students' diverse teaching and learning styles to better enhance accounting education academic experiences.