Challenges in Implementing Game-based Learning in Accounting Education: A Scoping Review

This scoping review examines the challenges faced by accounting educators in implementing game-based learning (GBL) in higher education, along with the perceived impacts, opportunities, and instructor attitudes surrounding its use. The authors argue that GBL remains an underutilised pedagogy in accounting education, partly because the difficulties of adoption are poorly understood, and that aligning game design with sound pedagogical principles and diverse learning styles is essential to improving student experiences. The review is qualitative and follows the PRISMA framework and scoping review methodology, drawing on five academic databases and covering publications from 2016 to 2026.

Of 68 articles initially identified, 37 met the inclusion criteria for full-text appraisal, and 11 were ultimately retained for analysis, nine focusing on student perceptions and two on lecturer perspectives. The review identifies two principal categories of challenge: time constraints, particularly the labour-intensive creation and updating of game-specific content, and limited instructor knowledge combined with insufficient technical support. Mitigation strategies reported in the literature include engaging graduate assistants, adopting off-the-shelf games, consulting software experts, and beta testing applications before deployment.

Findings on instructor perceptions are mixed. Some lecturers believe GBL shifts attention away from learning and toward the game itself, while other studies report that it improves motivation and critical thinking. Opportunities highlighted include heightened student interest and engagement, the value of immediate feedback and intuitive interface design, and evidence that GBL can support real-world application and knowledge retention. However, the evidence on whether GBL improves academic performance remains inconclusive, and the authors caution against assuming its effects are universal. The review concludes that sustained adoption requires continuous development of instructors' technological skills and pedagogically grounded, inclusive, and personalised game-based strategies.