Game-Based Learning in the Accounting Curriculum: Impact on Intrinsic Motivation and Gender
Eu-Gene SIEW, Puspavathy RASSIAH, and Norita Mohd NASIR
Department of Accounting, Monash University Malaysia
Volume 20: 2025, pp. 000-000; ABSTRACT
Game-based learning (GBL) demonstrates significant potential in addressing the
challenges associated with teaching the technical aspects of the accounting curriculum. However,
its application in accounting education remains limited despite its potential to enhance students’
engagement and performance. This study investigates two key factors associated with GBL in
accounting education: intrinsic motivation and gender differences. Intrinsic motivation is vital in
educational settings as it encourages students to engage in learning driven by genuine interest rather
than external rewards. This is particularly significant in accounting education, where the technical
nature of the subject matter often creates challenges to sustaining student engagement. Moreover,
this study explores how gender differences influence motivational elements in the classroom,
addressing a relatively under-explored area. Gender differences are significant because they affect
how students interact with and respond to game-based learning environments. We conducted an
experimental design involving 121 undergraduate accounting students at a higher education
institution. Theoretically, this study provides evidence that GBL positively impacts enjoyment and
perceived usefulness in accounting education, while also highlighting gender differences in intrinsic
motivation. Practically, it demonstrates the benefits of integrating GBL activities into traditional
teaching methods to create more effective learning experiences in accounting education.
Keywords: accounting education, gender, cognitive evaluation theory.
ORDER ARTICLE PERMISSIONS/REPRINTS/OFFPRINTS
To order permissions to include this article in textbooks, edited volumes, course booklets, online/digital course packs, etc., and/or to order multiple individual hard copies for classroom use, please use the appropriate form available on the Order Forms page or alternatively, contact the Publishing Editor pneilson@neilsonjournals.com directly.
