Gamification to Enhance Financial Reporting Competencies

Abstract

As accounting education evolves to meet the demands of digital-age learners, gamification has emerged as a promising pedagogical strategy. Gamification applies game mechanics—points, leaderboards, levels, simulations, and real-time feedback—to enhance engagement, motivation, and learning performance. This study evaluates the impact of gamification on financial reporting competencies among undergraduate accounting students. Through a mixed-method approach involving survey analysis, classroom experimentation, and literature review, the study finds that gamified learning significantly improves conceptual understanding, error detection ability, and application of IFRS/GAAP standards. The paper proposes a structured gamified framework that integrates simulations, rewards, and digital platforms within accounting curricula.