Evaluating Gamified Experiential Learning as a Mechanism to Bridge the Theory and Practice in Introductory Accounting

Introduction: Traditional accounting education relies heavily on passive lectures, often struggling to garner practical application and intrinsic motivation. Simulation games present a promising technology-enhanced alternative by immersing students in realistic, experiential environments. This study investigates the pedagogical potential of the commercial simulation game Farming Simulator 22™ as an active learning tool to teach fundamental accounting concepts to undergraduate students with no prior accounting background.

Methods: An exploratory sequential mixed-methods design was employed to capture both measurable outcomes and detailed student experiences. Participants were undergraduate students enrolled in an introductory global accounting course. Quantitative data were collected via pre- and post-intervention surveys measuring engagement and learning outcomes. Qualitative insights were gathered through semi-structured interviews with eight students selected via stratified random sampling.

Results: While survey results indicated high perceived effectiveness of the gaming approach and improved understanding of accounting concepts, significant initial hurdles were identified. Students, particularly non-gamers, found the game's mechanics and the sheer volume of variables overwhelming. A critical precondition for success was overcoming this steep learning curve; only after students became comfortable with the gameplay could they successfully apply accounting principles. Furthermore, participants noted the risk of merely "playing rather than learning" without explicit connections to course material. Once these barriers were navigated, the simulation fostered exceptional autonomous engagement and effectively bridged the gap between theory and practice.

Conclusions: Integrating commercial simulation games into the accounting curriculum enhances student motivation and practical comprehension, but its efficacy is highly conditional. For successful implementation, educators must carefully administer instructional scaffolding to mitigate the initial overwhelm. Providing structured guidance, worksheets, and weekly debriefing sessions that explicitly link game mechanics to theoretical accounting concepts are essential preconditions to ensure the technology serves as a robust pedagogical tool rather than just a distraction.