Formulating a Game-Based Learning for Accounting Undergraduates as an Alternative Method of Learning

Accounting undergraduates may find studying accounting rather challenging as there are many complex aspects in the Malaysian Financial Reporting Standards (MFRS) that need to be understood, hence resulting in poor academic results achievements. Moreover, most of the current teaching pedagogy is still following the traditional methods which is not interesting at all to the Generation Z group of students. Game-based learning (GBL) or gamification seems to be a possible alternative to attract their attention. However, previous researches in similar theme suggested that due care must be taken in designing the GBL module as there are many factors that could affect the effectiveness of GBL upon academic performance. Therefore, this research is aimed to design the best-suited GBL for accounting undergraduates as an alternative method of learning by means of inductive content analysis. It is expected that the undergraduates’ understanding in accounting subjects will be improved due to their ability to study at their own pace in a more fun and engaging way.