Digital Game-Based Learning in Accounting Education: A Systematic Literature Review
Abstract
ABSTRACT Digital game-based learning (DGBL), encompassing serious games and gamification, has emerged as a powerful approach for enhancing student engagement, improving academic performance, and developing professional skills among accounting students. This study maps DGBL research in accounting higher education through a systematic literature review of 42 peer-reviewed articles published between 2014 and 2024. The analysis revealed four key clusters: technology, innovation, and DGBL integration; teaching and learning process; learner motivation in game-based learning; and accounting education and digital learning. The review also identifies key drivers and challenges shaping DGBL adoption, such as the need for coordinated institutional strategies, strong leadership support, and sustained investment in infrastructure, training, and pedagogical resources. This study synthesizes current knowledge, identifies research gaps and underexplored areas, and outlines directions for future inquiry. It also offers practical insights for accounting educators and institutions seeking to implement game-based learning effectively within accounting curricula. Data Availability: Data are available upon request. JEL Classifications: M400.
Fields of Study & Subjects
Accounting Education and Careers
Educational Games and Gamification
Innovations in Educational Methods
Publication details
- Journal / source
- Issues in Accounting Education
- Publisher
- American Accounting Association
- Pages
- 1–21
- Publication date
- 1 May 2026
- Language
- EN