Research Article
Perceptions of Game-Based Learning of Accounting among Gen Z Undergraduates
Hazianti Abdul Halim*1,Mohd Faizal Basri2, Hartini Jaafar3, Ram Al Jaffri Saad4
1,2,3Senior Lecturer, Department of Accounting and Finance, Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris, Perak, Malaysia
4
Associate Professor, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah, Malaysia
*CorrespondenceEmail: hazianti@fpe.upsi.edu.my1
Article History:Received: 10 November 2020; Revised: 12 January 2021; Accepted: 27 January 2021;
Published online: 05 April 2021
Abstract: The purpose of this study is to investigate the perceived effectiveness of game-based learning methods for
Generation Z undergraduates. This research aims to determine the perceptions of accounting students undertaking a financial accounting course and subsequently examine the factors influencing the effectiveness of game-based learning of accounting course. A questionnaire is used to measure the perception of based learning after the students completed the game-based learning method. Based on the analysis, we find that majority of the students perceived game-game-based learning as an effective method of instruction.They agree that game-based learning motivates them to do better and at the same time encourages critical thinking and teamwork. We also find that factors such as gender and number of times taking the course are not statistically significant in explaining the difference in the perception. Besides, we also find that there is a significant relationship between perception and examination scores of the students. The findings of this study provide valuable insights for educators, especially on the learner’s learning perception and factors influencing the effectiveness of game-based learning.
Keywords: Game learning, students, accounting, factors
1. Introduction
Universities, through their extensive teaching and learning activities, can help enhance students with education and skill, and develop their leadership and capacity building to meet global challenges(Maizatun & Hazianti, 2019). Because of the importance of education to all, universities must provide students with the knowledge, skills and motivation through various classroom teaching and learning techniques, which include game-based learning. Game-based learning uses gamification method as an instructional strategy, and it requires students to work together in groups to solve a problem, complete a task or create a product. Academically, game-based learning promotes creativity, critical thinking skills and leadership skills, develops positive attitudes and students working together represent the most effective form of interaction. This is important,especially to accounting students, because universities are expected to instil skills such as critical thinking and interaction skills in the students to ensure the students are well-equipped to enter the accounting profession. In Malaysia specifically, the Malaysian Institute of Accountants requires in their By-Laws on professional ethics that a professional accountant shall attain and maintain professional knowledge and skill at the level required so that a client receives competent professional service.
Game-based learning has become one of the critical teaching methods potentially in adapting to the needs ofGen Z (Ding, Guan, & Yu, 2017). Such learners prefer multiple sources of information, frequent and quick interaction with content, technological and collaborative, authentic experiences to enhance learning and motivation. Traditional modes of teaching are increasingly facing challenges to engage and motivate learners who prefer to apply and experiment their knowledge and at the same,get feedback through some practical experiences. Some of the factors frequently noted include lecturers’ attitudes to traditional instructional planning, poor instructional delivery, inappropriate selection of instructional resources, and poor instructional evaluation(Ugwoke, Edeh, & Ezemma, 2018). Therefore, game-based learning is argued tohave the ability to improve the motivation of students and give opportunities for them to experiment. Through the game-based learning method, the learning effect of students can be improved. They also provide problem-solving situations that encourages creativity(De Corte, 2016; Ding et al., 2017; Rosli, Saat, & Khairudin, 2017). Arguably, empirical research on the effectiveness of game-based learning has been limited, especially in the university setting(Alwi, Mansor, Shamsudin, Osman, & Mustapa, 2017; Ding et al., 2017; Muntean, 2011; Rosli et al., 2017).
Even though studies on based learning in tertiary education are limited, thereisevidence that game-based learning is more productive, more comfortableto grasp, and more preferred by students than traditional
learning methods(Ding et al., 2017). Recently, Alwi, Mansor, Shamsudin, Osman, & Mustapa ( 2017) recommend that an ideal game-based learning method should at least contain i) participation selected from the whole population; ii) based on any established learning theory and iii) involves many fun elements. Responding to their calls, in this research, we attempt to determine the perception of Gen Z accounting undergraduates of game-based learning as an instructional strategyafter they completed the lesson. Since the previous research are scarce, we also explore the factors influencing the effectiveness of game-based learning among accounting undergraduates and the association between their perception and examination scores.
2. Literature Review
There is a growing interest in game-based learning method as one of the alternatives to engage and motivate students during the learning process(Muntean, 2011).The basic idea is to uncover content progressively, focus on exercises while offering the theoretical means for them to be solved and offer points for correctly solving them.Previously, Barata, (2013),Coller & Shernoff (2009) and Hamari, Shernoff, Rowe, Coler, & Asbell-Clarke, J. Edwards (2016)found that game-based learning had positive impacts on learning via higher immersion and engagement. As game-based learning has an element of fun inserted in the learning process, the students’ intrinsic motivation increased and hence, they were willing to spend more time to learn more. Besides, it increases students’ motivation to participate in the game and eventually it enhances their cognitive growth. As for accounting subject, it will be more understandable to students when an educational game is applied in teaching model (Moncada & Moncada, 2014). Their level of concentration was also higher as compared to the non-gamified group. Similar findings were also reported to other studies performed by Inuwa, Abdullah, & Hassan (2017)where the academic results of students learning via game-based learning werebetter than those who learnt via the traditional method. Other than academic performance, game-based learning can also be used in order to nurture soft-skills that may help in their employability.Opdecam, Everaert, Van Keer, & Buysschaert (2014)reported that skills such as collaboration, able to create a strategy and excellentcommunication could be achieved via game-based learning.
While this stream of research utilised game-based learning and document the benefits such as collaboration and teamwork skills, there is also some opposition or criticisms to using the same approach. For instance,Edmond & Tiggeman (2011) report that teamwork leads to inefficient allocation of student time and that the inefficiency in time allocation may reduce student knowledge. Another criticism is the allocation of grades because, in team assignments, the same grade is usually given to the group. For instance, Keevy(2015) found that not all academics employ teamwork in their accounting programmes. It has been argued earlier that the accounting profession requires students to master not only technical skills but also behavioural skills, non-technical skills, employability skills and interpersonal skill. Even though game-based learning is expected to provide these skills effectively, Keevy (2015) also argued that not all academics consider this method effective in attaining the pervasive skills.
Even though the benefits of collaborative learning is well-researched in language and mathematics course, there is a dearth of evidence regarding its implementation, particularly in accounting courses. It has also been argued that the non-traditional teaching method is needed in teaching accounting course to ensure students are well-equipped to enter the accounting profession (Edmond & Tiggeman, 2011). This is also a reason that a study on collaborative learning is essential as it will help determine the perception of undergraduates toward this learning approach that will eventually lead to soft skills such as critical thinking, leadership and problem-solving skills when they enter the accounting profession.
3. Methodology
We utilised personal-administered surveys as data collection tools to determine the perceived effectiveness of game-based learning in Financial Accounting II course, focusing on topic Property, Plant and Equipment. The questionnaire was adapted and modified from Bicen & Kocakoyun (2018). All means values are on a 5-point Likert scale; 1 = SD (Strongly Disagree); 2 = MD (Moderately Disagree); 3 = N (Neutral); 4 = MA (Moderately Agree); 5 = SA (Strongly Agree). The total population of the study consisted of 83 undergraduate students enrolledin one of thepublicuniversities in Malaysia.
Game-based learning was introduced in one the topic as part of the final assessments. Examination scores after the completion of the topic were also recorded and analysed. The course learning outcome of the topic requires students to explain the different measurement bases for property, plant and equipment. The game took 3 hours to complete.Before participating in the game, students attended a 3-hour face-to-face lecturefor two weeks. Students were invited to participate in a survey on their experience about the topic after the topic is completed.
All the students responded to the questionnaire.A reliability test was carried out to ensure the internalconsistency of the instrument. All items possessed Cronbach Alpha’s value of more than 80%, and this indicatesthat the internal consistency of the instrument is good and therefore, acceptable.
Descriptive statistic was be used to determine the perceptionofthe effectiveness of game-based learning method. A Pearson correlation test was carried out to determine the association between the examination scores and the perceived effectiveness of game-based learning method. Also, an independent sample t-test was carried out to determine the differences between mean perceived effectiveness and gender and number of times taking the course.
4. Results and Discussion 1. Descriptive analysis Table 1.Respondents’ profile
Variable Frequency (n=83) Percentage (%)
Gender:
Male 32 38.6
Female 51 61.4
Number of times taking this course:
First time 78 94.0
Deferral 5 6.0
The respondents’ profile shows that out of 83 respondents, more than 60% are femalestudents, only 38.6% are male. Majority of the students took the course for the first time (94%) as seen in Table 1.
2. Perceptions of game-based learning methods
Forty questions were designed to determine the perception of undergraduates regarding game-based learning. Table 2 reports the students’ perception of the effectiveness of game-based learning. Based on the table, generally, students perceived game-based learning in accounting to be effective. Accurately, 96% of students perceived that game-based learning is fun (Gamification methods are fun; mean 4.7722). This is consistent withRosli, Saat, & Khairudin (2017), who argued thatgame-based learningcouldcreate a fun and exciting learning environment for the students.
Besides, 91% of the students think that game-based learning increases their motivation (Gamification method increases my motivation; Mean 4.409).Besides, 91% of the respondents perceived that game-based learning method increases the effectiveness of the lesson taught (Gamification increases the effectiveness of the lesson; mean 4.433). In general, it can be seen from the descriptive results that students mostly perceived game-based learning method as effective in conveying information about accounting. It also boosts their motivation, and at the same time encourages students to work in a team to complete the tasks. This is consistent withMoncada & Moncada (2014)and Opdecam et al. (2014)whoconcluded the game-based learning activity was a positive value-added experience that reinforced students’ learning as well as the fostered of peer-to-peer interactions.
The findings from this study are also consistent with Inuwa, Abdullah, & Hassan (2017), who documented that students who worked in the team were found to be significantly better than their counterparts. Concerning theteamwork, they argued that the significant change and the better off performance of the students in the financial accounting were because the teamwork approach promotes interest in learning.Together with the interactive environment,it allows students to present their ideas in solving theproblems and to reason about the problems; unlike in the conventional teaching approach,which is teacher-centred. In additions, students with a preference for team learning had a lower ability level, were more intrinsically motivated, had less control of their learning beliefs, were more help-seeking, and were more willing to share their knowledge with peers(Opdecam et al., 2014).
Table 2. Perceptions of game-based learning method
No. Statement SD % D % N % MA % SA % Mean Standard Deviation
1 A game-based method increases my
2 I must study more to become more
successful via game-based methods 0 0 4.8 60.2 15.7 3.915 0.6286 3 Competition with other students in
the classroom via a game-based
method increases my motivation 0 1.2 4.8 41.0 50.60
4.409 0.6813 4 I communicate more with my
friends to be betteringame-based methods
0 0 4.8 34.9 59.0 4.530 0.6116
5 I want gamification methods to be
used in other lessons as well 0 0 4.8 32.5 55.4 4.433 0.7017 6 Using a game-based learning
method through class assignments makes me feel better
0 0 4.8 41.0 55.4 4.518 0.5708
7 Rewards associated with
game-based learning motivate me 0 1.2 4.8 42.2 49.4 4.397 0.6796 8 The game-based learning method
let me see my achievement status
and improve myself 0 0 4.8 44.6 36.1
4.168 0.7295 9 Use of a game-based learning
method helped me to understand the lesson better
0 1.2 4.8 51.8 28.9 4.168 0.7295 10 Game-based learning methods are
fun
0 0 4.8 22.9 74.7
4.084 0.7191 11 Performing group work with a
game-based learning method shows how achievement can be obtained through collaboration
0 0 4.8 51.8 43.4
4.722 0.5015
12 Winning through a game-based learning method makes me feel important
0 1.2 4.8 38.6 34.9 4.385 0.5808 13 Game-based learning methods
contribute to information exchange among friends
0 0 4.8 56.6 36.1 4.077 0.8082
14 Information can be recalled more easily because of thegame-based learning methods
0 2.4 4.8 63.9 26.5 4.289 0.5953 15 I feel bad if I am unsuccessful when
a game-based learning method is applied
0 12.0 4.8 42.2 15.7 4.144 0.6464 16 I think my reputation improves
when I win through game-based learning
0 2.4 4.8 34.9 21.7 3.614 0.8948 17 Each question I correctly answered
improves my self-confidence 0 1.2 4.8 56.6 38.6 4.325 0.6070 18 Game-based learning methods help
me to become more ambitious 0 0 4.8 57.8 28.9 4.156 0.6340 19 Game-based learning methods
increase classroom competition 0 0 4.8 44.6 44.6 4.337 0.6676 20 Racing against time increases my
speed in answering questions in the game-based learning method
0 1.2 4.8 42.2 45.8 4.325 0.7175 21 Game-based learning methods
make me more responsiblefor becoming more successful in the lesson
0 0 4.8 54.2 30.1
4.144 0.6650
22 Applications used in game-based
management skills
23 Game-based learning methods enable me to learn difficult topics while having fun
0 0 4.8 53.0 39.8 4.325 0.6070
24 I force myself to learn to improve
group achievement 0 2.4 4.8 47.0 33.7 4.120 0.7714
25 The winning increases
usinggame-based learning methods 0 0 4.8 49.4 34.9 4.192 0.6888
26 Game-based learning methods will be successful if used in other lessons
0 1.2 4.8 37.3 38.6 4.132 0.8080 27 The formation of a competitive
environment increases my motivation in class
0 0 4.8 54.2 28.9 4.120 0.6698
28 Creating a competitive environment increases my motivation in the lesson
0 0 4.8 49.4 39.8
4.289 0.6538
29 Using a game-based learning method for group work in class increases the level of competition
0 1.2 4.8 53.0 32.5 4.168 0.6952 30 Game-based learning methods
increases interest in the lesson in classes
0 2.4 4.8 42.2 39.8 4.192 0.7879 31 Game-based learning methods help
identify areas of the deficiency by collecting different data from individuals
0 0 4.8 38.6 34.9
4.084 0.7840
32 Game-based learning methods improve success
0 0 4.8 49.4 34.9
4.192 0.6888 33 Lessons performed with
game-based learning methods enable
permanent learning 0 4.8 4.8 53.0 24.1
3.963 0.7878 34 Using game-based learning
methods make for more effective learning collaboration
0 0 4.8 59.0 27.7 4.144 0.6272
35 Game-based learning methods improve rapid-thinking abilities of students
0 1.2 4.8 55.4 28.9 4.120 0.6878 36 Game-based learning methods
enable active learning
0 2.4 4.8 54.2 33.7
4.207 0.7155 37 The active use of game-based
learning methods builds students the courage to participate in activities
0 2.4 4.8 54.2 37.3
4.265 0.6822
38 Question techniques in the activities performed during game-based learning provide the students with different perspectives
0 0 4.8 60.2 31.1 4.228 0.5910
39 Activities performed using game-based learning methods allow for easy learning of the topic
0 1.2 4.8 51.8 34.9 4.204 0.6942 40 Game-based learning increases the
effectiveness of the lesson
0 1.2 4.8 38.6 53.0
4.433 0.6841
All means values are on a 5-point scale; 1 = SD (Strongly Disagree); 2 = MD(Moderately Disagree); 3 = N (Neutral); 4 = MA (Moderately Agree); 5 = SA (StronglyAgree)
Subsequently, we conducted an independent sample t-test to examine the mean difference of the perceived effectiveness and gender and the number of times the students have taken the course. It can be seen in Table
3that generally, the analysis show that there is no significant difference between the mean effectiveness of game-based learning and gender (p=0.296 >0.05). There is also no significant difference between the mean effectiveness of game-based learning and the number of times taken the course (p=0.869>0.05). This is consistent with Joseph & Rahmat (2019) who found that the number of times taking the course have no significant relationship with the effectiveness of game-based learning method.
Table 3. Factors influencing the effectiveness of game-based learning method
Mean Standard deviation sig. Gender: Male 4.1625 0.3315 0.296 Female 4.2505 0.3967 No of times taking the course: First time 4.214 0.3708 0.869 Deferral 4.25 0.4565
This paper also intends to examine the association between the perceived effectiveness of game-based learning and the examination scores for topic Property, Plant and Equipment. Based on Table4, there is a significant relationship between the perceived effectiveness of game-based learning and examination scores (p=0.0477<0.05). This shows that to some extent, game-based learning method does improve exam performances. In contrast,Joseph & Rahmat (2019) and Ding, Guan, & Yu (2017)found that games do not affect exam performance.
Table 4. Correlation between perceived effectiveness of game-based learning method and examination
scores Correlations Exam score Game-based learning Exam score Pearson correlation 1 0.04 Sig. (2-tailed) 0.0477 N 83 83 Game-based learning Pearson correlation 0.04 1 Sig. (2-tailed) 0.0477 N 83 83 5. Conclusion
In this research, we examine the perceived effectiveness of game-based learning as an instructional strategy for accounting undergraduates. In addition, we also investigate the factors influencing the effectiveness of game-based learning methods. We also explore the association between perceived effectiveness and the students’ examination scores. The descriptive statistics show that most of the students perceived the game-based learning method as effective as it motivates them to be better and at the same time, encourages peer-to-peer interactions. However, gender and number of times taking the financial accounting course have no significant difference in the mean perceived effectiveness. This finding is in line with prior studies, and perhaps the experimental approach is needed to ascertain the relationship. Regarding exam performance, however, this study offers different and vital information that game-based learning is statistically associated with exam performance of the students. This study offers valuable insights for educators, especially on the learner’s learning perception and factors influencing the effectiveness of game-based learning.
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