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Effect of Accounting Learning Games on Students’ Engagement and Achievement in Financial Accounting in Nigeria

Abstract

Accounting learning games are emerging instructional strategies that can make financial accounting lessons more interactive, engaging, and learner-centred. Financial accounting students are expected to understand accounting principles, record transactions, prepare accounting statements, and apply accounting concepts to practical situations. However, conventional lecture-based approaches may sometimes result in limited student participation, reduced interest, passive learning, and difficulties in understanding abstract accounting concepts. Accounting Learning Games provide opportunities for students to learn financial accounting through structured challenges, quizzes, simulations, problem-solving activities, competitions, rewards, and interactive tasks. Such activities may encourage active participation, immediate feedback, collaboration, motivation, and repeated practice while helping students apply accounting knowledge in practical learning situations. Against this background, this study investigates the effect of accounting learning games on students' engagement and achievement in financial accounting in Nigeria. The study will be anchored on Constructivist Learning Theory, Experiential Learning Theory, and Self-Determination Theory. Constructivist Learning Theory emphasizes active participation, interaction, prior knowledge, and the construction of knowledge through meaningful learning experiences. Experiential Learning Theory emphasizes learning through concrete experience, reflective observation, conceptualization, and active experimentation, providing a suitable framework for game-based accounting activities. Self-Determination Theory emphasizes autonomy, competence, and relatedness as important factors influencing students' motivation and engagement in learning. Collectively, these theoretical perspectives provide a suitable framework for explaining how accounting learning games may influence students' engagement and achievement in financial accounting. The study will adopt a quantitative quasi-experimental research design. The study population will comprise financial accounting students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, classes, and eligible students. Accounting learning games will be assessed using indicators such as accounting quizzes, transaction-recording games, journal-entry challenges, ledger-posting games, trial-balance challenges, financial-statement preparation games, accounting terminology games, financial-ratio games, bookkeeping competitions, accounting problem-solving challenges, digital accounting games, simulation-based games, individual game activities, team-based games, competitive and non-competitive game formats, reward systems, immediate feedback, game difficulty, frequency of game-based activities, duration of game sessions, learner participation, interactive tasks, progress tracking, collaborative activities, and opportunities for repeated practice. Students' engagement will be assessed using indicators such as participation in accounting lessons, attention during instruction, interest in financial accounting, willingness to participate in learning activities, persistence in completing accounting tasks, interaction with lecturers and peers, active involvement in problem-solving, frequency of participation in classroom activities, motivation to learn, time devoted to accounting activities, willingness to attempt difficult accounting problems, collaboration, and behavioural, emotional, and cognitive engagement. Students' achievement in financial accounting will be assessed using indicators such as knowledge of accounting concepts, transaction analysis, journal-entry preparation, ledger posting, trial-balance preparation, adjustment entries, preparation of financial statements, interpretation of accounting information, application of accounting principles, problem-solving ability, accuracy in accounting calculations, retention of accounting knowledge, and performance in standardized financial accounting achievement tests. Data will be collected using structured questionnaires, student engagement scales, standardized financial accounting achievement tests, accounting learning-game activities, observation checklists, game participation records, students' practical work, and pre-test and post-test assessments. Descriptive statistics will be used to summarize students' characteristics, exposure to accounting learning games, engagement levels, and financial accounting achievement. Inferential statistical techniques, including paired and independent t-tests, analysis of covariance (ANCOVA), correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of accounting learning games on students' engagement and achievement in financial accounting. Where a quasi-experimental design is adopted, students' engagement and achievement scores before and after exposure to accounting learning games may be compared with those of a control group receiving conventional financial accounting instruction. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that accounting learning games have a significant positive effect on students' engagement and achievement in financial accounting in Nigeria. Students exposed to structured accounting learning games are expected to demonstrate higher levels of classroom participation, interest, motivation, persistence, and active involvement than students taught primarily through conventional instructional methods. Interactive accounting quizzes and transaction-recording games may encourage students to practise accounting concepts repeatedly while receiving immediate feedback on their performance. Journal-entry, ledger-posting, and trial-balance games may help students develop greater accuracy and confidence in applying fundamental accounting procedures. Financial-statement preparation and accounting problem-solving games may strengthen students' ability to apply accounting principles to practical situations. Team-based games may encourage peer interaction, collaboration, communication, and cooperative problem-solving, while individual challenges may promote independent learning and self-directed practice. The competitive and reward-based features of some learning games may further increase students' motivation and willingness to participate, although excessive competition may discourage some learners. Digital accounting games may also provide opportunities for students to practise accounting tasks in interactive and technology-supported environments. However, inadequate access to digital devices, unreliable electricity and internet connectivity, limited availability of suitable accounting games, insufficient lecturer training, large class sizes, limited instructional time, and differences in students' familiarity with digital learning tools may reduce the effectiveness of accounting learning games. The study therefore expects appropriately designed, curriculum-aligned, inclusive, and well-supervised accounting learning games to contribute significantly to improved student engagement and achievement in financial accounting in Nigeria. The study is expected to contribute to the literature on accounting learning games, student engagement, financial accounting achievement, game-based learning, accounting education, interactive learning, experiential learning, constructivist learning, student motivation, digital learning, financial accounting pedagogy, practical accounting education, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, curriculum developers, educational technology providers, and policymakers regarding strategies for improving financial accounting instruction. The study will also provide evidence-based recommendations for integrating appropriately designed accounting learning games into financial accounting curricula, developing curriculum-aligned accounting games and simulations, strengthening lecturers' capacity to use game-based instructional strategies, improving access to digital learning resources, combining competitive and collaborative game formats, providing immediate feedback during accounting learning activities, developing inclusive game-based learning environments, and using game-based assessment alongside conventional assessment methods to improve students' engagement and achievement in financial accounting in Nigeria.

Keywords: Accounting learning games, student engagement, financial accounting achievement, game-based learning, accounting education, interactive learning, student motivation, experiential learning, constructivist learning, digital learning, financial accounting pedagogy, Nigerian universities, Nigeria.