Abstract:

In our country, accounting education is offered in higher education with theoretical and practical courses to train the accounting personnel needed by the companies. However, the limitedness of the applied courses compared to the theoretical courses can have a negative impact on the success and motivation of students in accounting education. In this context, as an alternative to the traditional theoretical and applied courses in accounting, in order to improve the students' performance, gamification is proposed, which can be expressed as the use of scenarios designed with game objects during the training activities. The aim of this study is to design a digital game entitled "Let's measure its value", developed in accordance with a specific scenario and illustrating each measurement principle, in order to teach students taking accounting courses in higher education, measurement principles in the context of TAS / TFRS and the explanations associated with it.

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