Serious games may shape the future of accounting education by exploring hybrid skills

Abstract

ABSTRACT New technologies shape the market by requiring hybrid skills for accounting professionals. Serious games may help to prepare students by cultivating these skills. However, an improper game application may disrupt students’ skill development. A guide is necessary to avoid a disruptive scenario by making serious games a proper teaching methodology to ensure desired learning outcomes. Thus, this research aims to structure a valid holistic framework by integrating game-based learning, the theory of planned behavior, and experiential learning theory to potentialize the benefits of games and minimize their risks. The objective was achieved by designing a framework proposal and validating it with arguments from modern validation theory. This research shows the benefits of serious games and contributes to the accounting education field by adding a new validated framework that guides educators to explore the development of students’ hybrid skills.