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Effect of Financial Accounting Games on Students’ Learning Motivation among Accounting Education Students in Nigerian Polytechnics

Abstract

Financial Accounting is a core component of Accounting Education because it provides students with fundamental knowledge and skills for recording, classifying, summarizing, and interpreting financial transactions. However, students in Nigerian polytechnics may experience low learning motivation when Financial Accounting is taught predominantly through conventional lecture methods, repetitive exercises, and memorization-based activities. Low motivation may reduce students’ participation, persistence, interest, attention, and willingness to engage with challenging accounting concepts. Financial Accounting Games provide an interactive approach that incorporates competition, rules, challenges, rewards, problem-solving, and immediate feedback into accounting learning activities. Such games may create an engaging learning environment that encourages students to participate actively while practising accounting concepts and procedures. Against this background, this study investigates the effect of Financial Accounting Games on students’ learning motivation among Accounting Education students in Nigerian polytechnics. The study will be anchored on Self-Determination Theory, Social Learning Theory, and Experiential Learning Theory. Self-Determination Theory explains how students’ motivation may be influenced by their needs for autonomy, competence, and relatedness during learning activities. Social Learning Theory emphasizes learning through observation, interaction, modelling, reinforcement, and feedback from peers and instructors. Experiential Learning Theory emphasizes the acquisition of knowledge through concrete experiences, reflection, conceptualization, and active experimentation. Collectively, these theoretical perspectives provide a suitable framework for explaining how Financial Accounting Games may influence students’ learning motivation. The study will adopt a quantitative quasi-experimental research design. The study population will comprise Accounting Education students enrolled in selected public polytechnics across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, polytechnics, departments, levels of study, classes, and eligible Accounting Education students. Financial Accounting Games will be assessed using indicators such as accounting board games, transaction-recording games, debit-and-credit games, account-classification games, journalizing games, ledger-posting games, trial-balance games, financial-statement games, accounting terminology games, accounting puzzle activities, accounting card games, accounting quiz competitions, accounting simulation games, role-playing accounting activities, team-based accounting games, individual accounting challenges, competitive accounting tasks, cooperative accounting games, timed accounting challenges, problem-solving games, transaction-matching games, account-identification games, error-detection games, financial-ratio games, bookkeeping games, source-document games, cash-book games, bank-reconciliation games, inventory games, depreciation games, adjustment-entry games, costing games, taxation games, auditing games, accounting scenario games, simulated business games, digital accounting games, computer-based accounting games, mobile accounting games, gamified quizzes, reward-based activities, points and scoring systems, badges and achievement systems, levels and challenges, immediate feedback, peer interaction, lecturer facilitation, repeated gameplay, reflection, and opportunities to apply accounting knowledge in interactive learning situations. Students’ learning motivation will be assessed using indicators such as interest in Financial Accounting, willingness to participate in accounting lessons, enjoyment of accounting activities, attention during accounting classes, persistence when solving difficult accounting problems, willingness to practise accounting tasks, effort invested in accounting learning, confidence in learning accounting, perceived competence in accounting, willingness to attempt unfamiliar accounting questions, intrinsic interest in accounting, extrinsic motivation, learning enthusiasm, classroom participation, active engagement, willingness to collaborate with peers, willingness to compete constructively, attendance and punctuality, completion of accounting assignments, persistence after making errors, willingness to seek clarification, willingness to receive feedback, independent learning initiative, goal orientation, self-efficacy, perceived relevance of Financial Accounting, satisfaction with accounting lessons, positive attitude toward accounting, reduced learning boredom, reduced avoidance of accounting tasks, willingness to spend additional time studying accounting, readiness to take part in practical activities, willingness to solve accounting problems repeatedly, and sustained motivation during challenging accounting topics. Data will be collected using structured questionnaires, standardized learning-motivation scales, Financial Accounting Games participation records, classroom observation checklists, student engagement records, accounting activity logs, and pre-test and post-test assessments where appropriate. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Financial Accounting Games, participation patterns, and levels of learning motivation. Inferential statistical techniques, including paired and independent t-tests, analysis of covariance (ANCOVA), correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of Financial Accounting Games on students’ learning motivation. Where a quasi-experimental design is adopted, students’ learning-motivation scores before and after exposure to Financial Accounting Games may be compared with those of a control group receiving conventional Financial Accounting instruction to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that Financial Accounting Games have a significant positive effect on students’ learning motivation among Accounting Education students in Nigerian polytechnics. Students exposed to structured, relevant, and appropriately designed Financial Accounting Games are expected to demonstrate greater interest, participation, persistence, confidence, and willingness to engage in accounting learning activities than students receiving conventional instruction. Accounting board games may provide students with opportunities to practise accounting concepts in an enjoyable and interactive environment. Transaction-recording games may strengthen students’ willingness to engage with accounting transactions, while debit-and-credit games may make traditionally abstract accounting rules more interactive. Account-classification games may encourage students to participate actively in identifying assets, liabilities, equity, revenue, and expenses. Journalizing and ledger-posting games may provide repeated practice while reducing the monotony associated with conventional exercises. Trial-balance games may encourage students to identify and solve accounting discrepancies through challenges and competition. Financial-statement games may help students connect accounting procedures with practical reporting outcomes. Accounting terminology games may make the learning of accounting vocabulary more engaging. Accounting puzzles and card games may stimulate curiosity and encourage students to solve accounting problems. Quiz competitions may provide immediate challenges and feedback that sustain students’ attention. Simulation games may expose students to realistic accounting situations and allow them to make decisions within controlled learning environments. Role-playing activities may encourage students to assume accounting-related responsibilities and interact with their peers. Team-based games may promote collaboration, peer interaction, constructive competition, and social support. Individual challenges may provide opportunities for students to monitor their own progress and develop confidence. Timed challenges may increase concentration and persistence when appropriately designed. Transaction-matching and account-identification games may make repetitive accounting concepts more engaging. Error-detection games may encourage students to identify mistakes and learn from immediate feedback. Financial-ratio, bookkeeping, inventory, depreciation, costing, taxation, and auditing games may provide opportunities to practise different accounting topics through interactive activities. Source-document and bank-reconciliation games may help students connect accounting procedures with realistic business situations. Digital and computer-based accounting games may increase students’ interaction with technology while supporting accounting learning. Reward systems involving points, badges, levels, and achievement recognition may provide additional incentives for participation. Immediate feedback may help students recognize progress, correct mistakes, and develop a stronger sense of competence. Repeated gameplay may strengthen familiarity with accounting concepts while maintaining student interest when activities are appropriately varied. Reflection activities may enable students to evaluate their learning experiences and recognize improvements in their accounting abilities. However, excessive competition, poorly designed games, complicated rules, inadequate access to digital devices, limited instructional time, insufficient lecturer preparation, unequal student participation, inappropriate rewards, large class sizes, limited accounting resources, and students’ preference for conventional learning methods may reduce the effectiveness of Financial Accounting Games. The study therefore expects well-designed, inclusive, curriculum-aligned, appropriately challenging, and educationally purposeful Financial Accounting Games to contribute significantly to improved learning motivation among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Financial Accounting Games, learning motivation, Self-Determination Theory, Social Learning Theory, Experiential Learning Theory, gamification in accounting education, game-based learning, accounting pedagogy, student engagement, accounting learning, interactive accounting instruction, practical accounting education, Accounting Education students, and polytechnic education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnics, accounting education departments, accounting educators, curriculum developers, professional accounting bodies, and policymakers regarding strategies for improving students’ motivation to learn Financial Accounting. The study will also provide evidence-based recommendations for integrating educational games into Financial Accounting instruction, developing curriculum-aligned accounting games, incorporating transaction, journalizing, ledger, trial-balance, financial-statement, costing, inventory, depreciation, taxation, and auditing games, balancing competition with cooperation, providing immediate and constructive feedback, using appropriate rewards and achievement systems, integrating digital accounting games where resources permit, ensuring inclusive participation, training lecturers in game-based instructional methods, providing adequate instructional resources, developing appropriate assessments of learning motivation, and aligning game-based accounting instruction with the practical, analytical, technological, and professional competencies required in contemporary accounting education in Nigeria.

Keywords: Financial Accounting Games, learning motivation, Accounting Education students, game-based learning, gamification, student engagement, Self-Determination Theory, Social Learning Theory, Experiential Learning Theory, accounting pedagogy, interactive accounting instruction, practical accounting education, Nigerian polytechnics, Nigeria.