Abstract
Game-based learning has emerged as a promising pedagogical approach to enhance student engagement and learning. However, the role of competition in game-based learning remains contested, with some studies highlighting its motivational benefits while others caution about its potential to induce stress and cognitive overload. This study investigates how competition influences students’ learning experiences in game-based learning, focusing on flow state, extraneous cognitive load, and learning gains. A study with a quasi-experimental design was conducted with 179 undergraduate business students enrolled in a financial accounting course at a Spanish university. Students were randomly assigned to either a competitive condition (n=94) or a control group (n=85). The intervention involved a board game that simulated different financial accounting scenarios. The theoretical framework combined flow theory and cognitive load theory to examine the interplay between motivational and cognitive processes in competitive learning environments. Data were collected through pre- and post-tests assessing accounting knowledge, and a survey measuring flow and extraneous cognitive load. A multigroup structural equation modelling approach was employed to analyse the relationships among the variables and compare effects across experimental conditions. The findings revealed that competition significantly enhanced students’ flow state and moderately reduced their extraneous cognitive load, resulting in higher learning gain in the competitive condition. These results suggest that the motivational benefits of competition-enhanced flow may outweigh the cognitive challenges it introduces.

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