Acquisition of competencies with serious games in the accounting field: an empirical analysis

Education is currently based on learning processes where students play an active role and that are focused on the development of generic and specific competencies. In this context, many authors support the use of simulations that promote this active learning and, the serious games (SG) concurs with this challenge. However, the development that would be expected of these tools due to technology and to the incoming digital natives into the classroom is not consistent with its implementation degree or with the scarce research on the subject. The objectives of this study are to describe a teaching experience based on the use of a SG in a Management Control course in higher education and assess the level of previously defined acquisition of competencies, both generic and specific, based on students' perception. Pre and post-activity questionnaires are employed and we conclude that there are no prior technological or demographic barriers to SGs' use. Students perceive that SGs contribute significantly to their acquisition of competencies and additional fostering of collaborative work is also observed. This research contributes to the scarce empirical research on the use and potential of SGs as effective learning tools, in particular for management education in higher education environments. (c) 2016 ASEPUC. Published by Elsevier Espana, S.L.U. This is an open access article under the CC BY NC-ND license.