Accounting digital games' effectiveness: A structural equation modelling approach

The objective of this study is to assess the effectiveness of accounting digital games with regard to their attributes, motivation, and learning outcomes, as three of the main dimensions that play a role in the effectiveness of digital game-based learning. To this end, several experiments were conducted as part of the learning process in different MSc in Accounting and MBA programmes in a Spanish Business School. Through an exploratory and confirmatory factor analysis of survey data, the research identified six types of components generated by the simulation (configuration, engagement, satisfaction, attention, conceptual understanding and skills development). In contrast to the extant literature in accounting education, that analyses separately these dimensions, this study follows a multidimensional approach by using Structural Equations Modelling (SEM). The application of SEM indicates significant relationships between the identified components. The findings of the study support the hypothesis that there are observable relationships among the attributes of a game, the motivation it engenders and the perception in the learner about the achievement of learning outcomes.