Jordi Carenys

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.

El objetivo del presente trabajo es valorar la efectividad de un videojuego de contabilidad en relación a sus atributos, motivación y resultados de aprendizaje. Los resultados muestran que, en relación a los atributos, la mayoría fueron evaluados favorablemente,destacando los relacionados con diversión, adicción y la provisión de información clara sobre los objetivos mientras que los menos valorados fueron los relacionados con la retroalimentación. En cuanto a la motivación, los resultados muestran que los estudiantes perciben la actividad como motivadora, sobre todo en cuanto a disfrute con el juego y sensación de éxito. Y, en cuanto a los objetivos de aprendizaje, los resultados dan sus valores más altos demostrando que los participantes perciben que aprenden y que consiguen sus objetivos.

This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL’s effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital games in the preparatory stage preceding its use in an educational setting. The second comprises what research has concluded to be appropriate for DGBL deployment. Finally, the review explores what types of learning outcomes can be attained through digital games and how their achievement has been evaluated. Furthermore, this article provides researchers interested in DGBL with a set of interesting questions that promise fruitful investigation. Answering these questions will help accounting educators to move forward in understanding digital games’ effectiveness and advance in the use of digital games in the classroom.