Beyond the ledger: A review of gamification in accounting education (2014-2023)

Purpose: The use of gamification in education is increasingly used to engage and to motivate students in the learning process. However, research on the application of gamification in accounting education is limited. This study aims to address this research gap by reviewing the academic literature on gamification in accounting Education.Design/methodology/approach :Using a descriptive exploratory approach, 69 articles and 2 databases were analysed to identify: a) methodological approaches and research designs, b) primary independent and dependent variables in empirical research, c) data analysis techniques, d) major findings (effects), and e) types of gamifications utilized.Findings: The results show that a majority of studies adopted a quantitative approach (64.44%). Regression analysis emerged as the most frequently used data analysis technique (12.24%), and 53 independent variables and 68 dependent variables were identified. Cognitive effects account for 44.07% of the identified outcomes, followed by affective effects (35.59%) and behavioural effects (20.34%). Serious games created by instructors were the most commonly used form of gamification (39.02%), followed by an equal percentage for both game-based learning approach and simulation games (24.39% each).Research limitations/implications: One main limitation is that only one database (Web of Science) was used as a source to retrieve the sample for analysis. Although Web of Science is one of the most important academic databases, future research might use a Systematic Literature Review approach to include not only Web of Science but Scopus and other databases and sources (e.g. Doctoral Thesis, conference papers, etc.). This study has language limitations. Only papers written in English, Spanish, and Portuguese were included in this study .Practical implications: Gamification has the potential to transform accounting education by making it more interactive, encouraging its adoption within educational institutions. This could lead to the design of more effective training programs, enhancing learning outcomes through specialized technological tools.Social Implications: Gamification can promote more inclusive access to accounting education, making it more appealing to students from diverse backgrounds. It also fosters collaboration among students, enhancing their social skills and teamwork abilities. Furthermore, it may positively influence student attitudes and well-being, encouraging a culture of innovation within the educational system.Originality/value: These findings provide valuable insights for instructors willing to integrate gamification into accounting courses. It also identifies research opportunities related to the use of gamification in accounting education.