ACQUISITION OF SKILLS THROUGH SERIOUS GAMES IN THE ACCOUNTING AREA: AN EMPIRICAL ANALYSIS

Abstract

The current higher education system is based on active learning by the student focused on the development of generic and specific competencies. In this context, many authors defend the use of simulations that promote such learning and the so-called " serious games " ( SG ) adapt to this challenge. However, the push that could be expected from the development of new technologies and the arrival of the so-called " digital natives " to the classrooms is not coherent . neither with its degree of implementation nor with the limited research developed on the effectiveness of its use. The objectives of this study are to describe a teaching experience of implementing a SG in the university setting of a management accounting subject and to evaluate the acquisition of both generic and specific competencies previously defined as the objective of said subject, through the analysis of perception of the students. Two pre- and post-activity questionnaires are used , and it is concluded that, a priori, there is no There appear to be neither technological nor demographic barriers to its use. Additionally, students perceive that the SG contributes significantly to the acquisition of skills. We also directly observe that teamwork is encouraged . _ _ _ This work contributes to the scarce empirical research on the use and potential of SGs as effective instruments of learning, specifically in the field of university education in the area of ​​management.