Games based learning in accounting education – which dimensions are the most relevant?

As new technologies pave the way to increasingly sophisticated and academically relevant experiences, gamification of the learning process, regardless of the field of expertise, becomes more and more important. This study aims to express several constructs that explain how one can apply Game-Based Learning to education while granting motivational success, attitudes, flow and learning. In this sense, in the present article, several theories have been used and related to each other, namely Landers’ Theory of Gamified Learning, Self Determination Theory, Flow Theory, and Planned Behaviour. The aim was to understand how Motivation, Flow and Attitude dimensions, which were obtained by applying Games Based Learning resources to the teaching of Accounting, can influence Perceived Learning. These constructs were examined to see how they influenced the Perceived Learning of Accounting (N = 816) college undergraduates who used AccountinGame like a quiz with contents learned in the classes. This research contributes to the current body of literature on Game-Based Learning in Accounting Education. Results clearly showed there is a robust relationship between the proposed framework dimensions. In this sense, after students had used games in Accounting curricular units, it was observed that Motivation and Attitudes influenced Perceived Learning, unlike Flow, which had no statistical influence.