Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance

Document Type : Original Article

Authors
1 Finance-Financial Engineering, Yazd University, Yazd, Iran
2 Department of Accounting and Finance, Faculty of Economics, Management, and Accounting, Yazd University, Yazd, Iran
3 Department of Education, Yazd University, Yazd, Iran.
10.22067/ijaaf.2026.48263.1634
Abstract
This study investigates the use of the educational technology tool Kahoot! in Accounting Principles II within a quasi-experimental design, addressing limited empirical evidence regarding students’ perceptual and performance-related responses to such tools in accounting education. Although various digital platforms have been explored in higher education, the documented effects of these platforms on students’ perceptions and performance in accounting courses remain relatively limited. Here, we extended this evidence by dissociating perceptual and performance-related measures. This study involves 63 undergraduate accounting and financial management students from Yazd University, who were divided into two groups: an experimental group that used Kahoot! for in-class exercises and assessments, and a control group that completed similar activities on paper. Data were analyzed using Excel and SPSS 27, with ANCOVA, MANCOVA, and a one-sample t-test used. Students in the experimental groups shared positive beliefs about motivation, enjoyment, collaboration, and classroom engagement. Yet when academic performance between the two waves was statistically controlled for baseline achievement, no statistically significant differences were found; initial within-group nominal differences in some classroom tests failed to survive Bonferroni adjustments. Because of the quasi-experimental design with nonequivalent groups, modest sample size, and low statistical power, these findings reflect observed associations rather than causal relationships and must be interpreted with caution. Overall, while Kahoot! While practicing at home may allow for a much more dynamic classroom experience, we cannot be certain whether it impacted their test performance. This study offers a timeline-based framework to inform future research on the pedagogical use of digital instructional tools in accounting education.
Keywords
Subjects

  1. Aguiar-Castillo, L., Clavijo-Rodríguez, A., Hernández-López, L., De Saa-Pérez, P. and Pérez-Jiménez, R. (2021). Gamification and deep learning approaches in higher education. Journal of Hospitality, Leisure, Sport & Tourism Education, 29, A. 100290. https://doi.org/10.1016/j.jhlste.2020.100290
  2. Almuntsr, N. M., Muhamad, H. B., San, O. T. and Shah, S. M. (2024). Effects of gamification on accounting students' motivation, enjoyment, and academic performance in learning introductory accounting at Libyan universities. International Journal of Academic Research in Business and Social Sciences, 14(5), pp. 1-22. http://dx.doi.org/10.6007/IJARBSS/v14-i5/21527
  3. Anwar, Y. and Mulyadi, M. (2025). Exploring gamification approaches in accounting courses: a systematic review. Journal of Accounting and Finance, 25(2), pp. 24-33. https://doi.org/10.33423/jaf.v25i2.7610
  4. Attali, Y. and Van Der Kleij, F. (2017). Effects of feedback elaboration and feedback timing during computer-based practice in mathematics problem solving. Computers & Education, 110, pp. 154-169. https://doi.org/10.1016/j.compedu.2017.03.012
  5. Ayllón, S., Alsina, Á. and Colomer, J. (2019). Teachers’ involvement and students’ self-efficacy: Keys to achievement in higher education. PloS One, 14(5), A. e0216865. https://doi.org/10.1371/journal.pone.0216865
  6. Bakar, S. Z. A. (2024). Gamification: enhancing financial education and motivation in non-accounting students. Borneo Engineering & Advanced Multidisciplinary International Journal, 3(1), pp. 18-23. https://beam.pmu.edu.my/index.php/beam/article/view/151
  7. Basten, D. (2017). Gamification. IEEE Software, 34(5), pp. 76-81. https://doi.org/10.1109/MS.2017.3571581
  8. Bawa, P. (2019). Using Kahoot to inspire. Journal of Educational Technology Systems, 47(3), pp. 373-390. https://doi.org/10.1177/0047239518804173
  9. Bhavani, G., Mehta, A. and Dubey, S. (2020). Literature review: game-based pedagogy in accounting education. International Journal of Financial Research, 11(6), p. 165. https://doi.org/10.5430/ijfr.v11n6p165
  10. Bloom, B. S. (1956). Taxonomy of educational objectives: Affective domain (Vol. 2). Longmans, Green. London https://books.google.com/books/about/Taxonomy_of_Educational_Objectives_Affec.html?id=l907AAAAIAAJ
  11. Bovill, C. (2020). Co-creation in learning and teaching: The case for a whole-class approach in higher education. Higher Education, 79(6), pp. 1023-1037. https://doi.org/10.1007/s10734-019-00453-w
  12. Chan, S. H., Song, Q., Trongmateerut, P. and Rivera, L. H. (2021). Will game-based learning enhance performance?. International Journal of Accounting & Information Management, 29(4), pp. 651-668. https://doi.org/10.1108/IJAIM-07-2021-0136
  13. Chappuis, J., Stiggins, R. J., Chappuis, S. and Arter, J. (2020). Classroom assessment for student learning: Doing it right--using it well (p. 432). New York, NY, USA: Pearson. https://books.google.com/books/about/Classroom_Assessment_for_Student_Learnin.html?id=2YouAAAAQBAJ
  14. Creel, T., Paz, V. and OLear, C. (2021). Kahoot! Gamification in an accounting class. Journal of Higher Education Theory and Practice, 21(16), pp. 41-46. https://doi.org/10.33423/jhetp.v21i16.4910
  15. Devanipour, L. (2022). Improving the learning of cost accounting 1 by using the game in the accounting class. Applied Research in Management and Accounting, 7(25), pp. 105-114. (In Persian). https://joas.ir/user/articles/3832
  16. Durso, S. D. O., Reginato, L. and Cornacchione, E. (2020). Gamification in accounting and Students' Skillset. Advances in Scientific and Applied Accounting, 12(3), pp. 1-21. https://doi.org/10.14392/ASAA.2019120305
  17. Elkhamisy, F. A. A. and Wassef, R. M. (2021). Innovating pathology learning via Kahoot! game-based tool: a quantitative study of students' perceptions and academic performance. Alexandria Journal of Medicine, 57(1), pp. 215-223. https://doi.org/10.1080/20905068.2021.1954413
  18. Fabrigar, L. R., Wegener, D. T., MacCallum, R. C. and Strahan, E. J. (1999). Evaluating the use of exploratory factor analysis in psychological research. Psychological methods, 4(3), p. 272-299. https://doi.org/10.1037/1082-989X.4.3.272
  19. Felszeghy, S., Pasonen-Seppänen, S., Koskela, A., Nieminen, P., Härkönen, K., Paldanius, K. M., ... and Mahonen, A. (2019). Using online game-based platforms to improve student performance and engagement in histology teaching. BMC Medical Education, 19(1), p. 273. https://doi.org/10.1186/s12909-019-1701-0
  20. Fortuna, J. M., de la Fuente, G. and Velasco, P. (2023). Does gamification mediate the relationship between digital social capital and student Performance? A survey-based study in Spain. The International Journal of Management Education, 21(3), A. 100846. https://doi.org/10.1016/j.ijme.2023.100846
  21. Go, N. M., Riantono, I. E. and Cassandra, C. (2024). Gamification as a form of active and digital learning in accounting education (2019–2024). In 2024 International Conference on ICT for Smart Society (ICISS) (pp. 1-8). IEEE, New York. https://doi.org/10.1109/iciss62896.2024.10751061
  22. Göksün, D. O. and Gürsoy, G. (2019). Comparing success and engagement in gamified learning experiences via Kahoot and Quizizz. Computers & Education, 135, pp. 15-29. https://doi.org/10.1016/j.compedu.2019.02.015
  23. Gómez, J. L. and Monroy, L. D. (2018). Gamification in accounting distance education. Journal of International Scientific Publications, 12(8), pp. 208-215.
  24. Haji Moradkhani, H., Mashayekh, S. and Rahman, A. (2017). Traditional teaching methods vs. teaching through a game board in the Principles of Accounting (1) course. Journal of Accounting Advances, 9(1), pp. 1-30 (In Persian). https://doi.org/10.22099/jaa.2017.24509.1508
  25. Ionescu-Feleagă, L., Dragomir, V. D., Rîndașu, S. M., Stoica, O. C., Curea, Ș. C., Bunea, M. and Barna, L. E. L. (2025). Business simulation games from the perspective of accounting and management professors: Implications for sustainability education in universities. The International Journal of Management Education, 23(2), A. 101147. https://doi.org/10.1016/j.ijme.2025.101147
  26. Jääskä, E. and Aaltonen, K. (2022). Teachers’ experiences of using game-based learning methods in project management higher education. Project Leadership and Society, 3(1), A. 100041. https://doi.org/10.1016/j.plas.2022.100041
  27. Khatibi, M. B. and Badeleh, A. (2021). The potential of using Kahoot to empower EFL learners: An experience of game-based learning. Research in English Language Pedagogy (RELP), 9(3), pp. 44. https://doi.org/10.30486/relp.2021.1930824.1273   
  28. Krasodomska, J. and Godawska, J. (2021). E-learning in accounting education: The influence of students’ characteristics on their engagement and performance. Accounting Education, 30(1), pp. 22-41.  https://doi.org/10.1080/09639284.2020.1867874
  29. Lee, C. C., Hao, Y., Lee, K. S., Sim, S. C. and Huang, C. C. (2019). Investigation of the effects of an online instant response system on students in a middle school of a rural area. Computers in Human Behavior, 95, pp. 217-223. https://doi.org/10.1016/j.chb.2018.11.034
  30. Lew, C. and Saville, A. (2021). Game-based learning: Teaching principles of economics and investment finance through Monopoly. The International Journal of Management Education, 19(3), A. 100567. https://doi.org/10.1016/j.ijme.2021.100567
  31. Lin, D. T. A., Ganapathy, M. and Kaur, M. (2018). Kahoot! It: Gamification in higher education. Pertanika Journal of Social Sciences and Humanities, 26(1), pp. 565-582. https://www.researchgate.net/publication/320182671
  32. Locke, E. A. and Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9), pp. 705-717. https://doi.org/10.1037/0003-066X.57.9.705
  33. López-Hernández, C., Lizarraga-Álvarez, G. I. and Soto-Pérez, M. (2023). Enhancing learning of accounting principles through experiential learning in a board game. Accounting Education, 32(3), pp. 300-331. https://doi.org/10.1080/09639284.2022.2059770
  34. Marsa, S. S., Kuspiyah, H. R. and Agustina, E. (2021). The effect of Kahoot! game in teaching reading comprehension achievement. JET (Journal of English Teaching), 7(2), pp. 133-149. https://doi.org/10.33541/jet.v7i2.2738
  35. McCambridge, J., Witton, J. and Elbourne, D. R. (2014). Systematic review of the Hawthorne effect: new concepts are needed to study research participation effects. Journal of Clinical Epidemiology, 67(3), pp. 267-277. https://doi.org/10.1016/j.jclinepi.2013.08.015
  36. Mekler, E. D., Brühlmann, F., Opwis, K. and Tuch, A. N. (2013). Disassembling gamification: the effects of points and meaning on user motivation and performance. In CHI'13 extended abstracts on human factors in computing systems (pp. 1137-1142). Paris, https://edoc.unibas.ch/entities/publication/8a1f71da-d234-42eb-9110-b658c6e1efd5
  37. Minton, M. and Bligh, B. (2021). Examining the use of Kahoot to support digital game-based formative assessments in UAE higher education. Studies in Technology Enhanced Learning, 1(2), pp. 445-462. https://doi.org/10.21428/8c225f6e.32b8666f
  38. Montola, M., Stenros, J., Waern, A. (2009). Pervasive Games. Experiences on the
    Boundary between Life and Play
    . Taylor & Francis Group, Boca Raton, Florida. https://doi.org/10.1201/9780080889795
  39. Neerupa, C., Naveen Kumar, R., Pavithra, R. and John William, A. (2024). Game on for learning: a holistic exploration of gamification’s impact on student engagement and academic performance in educational environments. Management Matters, 21(1), pp. 38-53.  https://doi.org/10.1108/MANM-01-2024-0001
  40. Nkhoma, C., Nkhoma, M., Thomas, S., Tu, L. K. and Le, N. Q. (2018). Gamifying a flipped first year accounting classroom using Kahoot. International Journal of Information System and Engineering, 6(2), 93-115. https://dx.doi.org/10.24924/ijise/2018.11/v6.iss2/93.115
  41. Omar, N., Mohd Isa, N. S., Halid, S., Sulaiman, N., Salleh, N. A. and Abdul, R. (2024). Investigating the impact of gamification to encourage learning motivation among undergraduate accounting students. In e-Proceedings International Conference on Accounting & Business (ICAB) 2024 (pp. 163-169). https://ir.uitm.edu.my/id/eprint/134078
  42. Ortiz-Martínez, E., Santos-Jaen, J. M. and Palacios-Manzano, M. (2022). Games in the classroom? Analysis of their effects on financial accounting marks in higher education. The International Journal of Management Education, 20(1), A. 100584. https://doi.org/10.1016/j.ijme.2021.100584
  43. Özdemir, O. (2025). Kahoot! Game‐based digital learning platform: A comprehensive meta‐analysis. Journal of Computer Assisted Learning, 41(1), A. e13084. https://doi.org/10.1111/jcal.13084
  44. Pitic, D. and Irimiaș, T. (2023). Enhancing students’ engagement through a business simulation game: A qualitative study within a higher education management course. The International Journal of Management Education, 21(3), A. 100839. https://doi.org/10.1016/j.ijme.2023.100839
  45. Queiro Ameijeiras, C. M., Marti Parreño, J. and Seguí Mas, E. (2025). Beyond the ledger: A review of gamification in accounting education (2014-2023). Intangible Capital, 21(3), 508-533. https://doi.org/10.3926/ic.3139
  46. Ramesh, G., Azzah, A. M., Habiba, M. S. A. M. and Pauline, S. M. (2025). Gamification and students’ engagement in accounting courses–an experimental study. Learning and Teaching in Higher Education: Gulf perspectives, 19(1), pp. 35-48. https://doi.org/10.1108/LTHE-12-2020-0063
  47. Ranieri, M., Raffaghelli, J. E. and Bruni, I. (2021). Game-based student response system: Revisiting its potentials and criticalities in large-size classes. Active Learning in Higher Education, 22(2), pp. 129-142. https://doi.org/10.1177/1469787418812667
  48. Sailer, M. and Homner, L. (2020). The gamification of learning: A meta-analysis. Educational Psychology Review, 32(1), pp. 77-112. https://doi.org/10.1007/S10648-019-09498-W
  49. Scalan, G. and Huff, K. (2020). Incorporating innovative pedagogies into accounting curriculum: results from a game lab implementation. Journal of Higher Education Theory and Practice, 20(1), pp. 141-150. https://doi.org/10.33423/jhetp.v20i1.2785
  50. Senali, M. G., Iranmanesh, M., Ghobakhloo, M., Gengatharen, D., Tseng, M. L. and Nilsashi, M. (2022). Flipped classroom in business and entrepreneurship education: A systematic review and future research agenda. The International Journal of Management Education, 20(1), A. 100614. https://doi.org/10.1016/j.ijme.2022.100614
  51. Silva, R., Rodrigues, R. and Leal, C. (2021). Games based learning in accounting education – which dimensions are the most relevant? Accounting Education, 30(2), pp. 159-187. https://doi.org/10.1080/09639284.2021.1891107
  52. Silva, S., Rodrigues, R. and Leal, C. (2019). Play it again: how game-based learning improves flow in Accounting and Marketing education, Accounting Education, 28(3), pp. 1-24. https://doi.org/10.1080/09639284.2019.1647859
  53. Tóth, Á., Lógó, P. and Lógó, E. (2019). The effect of the Kahoot quiz on the student's results in the exam. Periodica Polytechnica Social and Management Sciences, 27(2), pp. 173-179. https://doi.org/10.3311/PPso.12464
  54. Turan, Z. and Meral, E. (2018). Game-based versus to non-game-based: the impact of student response systems on students' achievements, engagement, and test anxieties. Informatics in Education, 17(1), pp. 105-116. https://doi.org/10.15388/infedu.2018.07
  55. Vizcaya-Moreno, M. F. and Pérez-Cañaveras, R. M. (2020). Social media used and teaching methods preferred by generation z students in the nursing clinical learning environment: A cross-sectional research study. International Journal of Environmental Research and Public Health, 17(21), A. 8267. https://doi.org/10.3390/ijerph17218267
  56. Vroom, V. H. (1964). Work and motivation. Wiley. Montreal, Quebec, Canada
  57. Wang, A. I. and Tahir, R. (2020). The effect of using Kahoot! for learning–A literature review. Computers & Education, 149, A. 103818. https://doi.org/10.1016/j.compedu.2020.103818
  58. Wang, A. I., Zhu, M. and Sætre, R. (2016). The effect of digitizing and gamifying quizzing in classrooms. In Proceedings of the 10th European Conference on Games Based Learning (pp. 729-737). Sonning common: academic conferences and publishing international, Trondheim, Norway. http://hdl.handle.net/11250/2426374
  59. Wanner, T. and Palmer, E. (2018). Formative self-and peer assessment for improved student learning: the crucial factors of design, teacher participation and feedback. Assessment & Evaluation in Higher Education, 43(7), pp. 1032-1047. https://doi.org/10.1080/02602938.2018.1427698
  60. Wardana, S. and Sagoro, E. M. (2019). Implementasi gamifikasi berbantu media kahoot untuk meningkatkan aktivitas belajar, motivasi belajar, dan hasil belajar jurnal penyesuaian siswa kelas X akuntansi 3 di SMK Koperasi Yogyakarta tahun ajaran 2018/2019. Jurnal pendidikan akuntansi indonesia, 17(2), pp. 46-57. https://doi.org/10.21831/jpai.v17i2.28693
  61. White, T., Brody, R. G. and Gupta, G. (2021). Who’s got next? An analysis of the inhibitors to mobile game adoption in an introductory accounting class. Advances in Accounting Education: Teaching and Curriculum Innovations, 25, pp. 23- https://doi.org/10.1108/S1085-462220210000025002
  62. Yao, Y., Amos, M., Snider, K. and Brown, T. (2024). The impact of formative assessment on K-12 learning: A meta-analysis. Educational Research and Evaluation, 29(7-8), pp. 452-475. https://doi.org/10.1080/13803611.2024.2363831
  63. Zhang, P. (2008). Motivational affordances: Reasons for ICT design and use. Communications of the ACM, 51(11), pp. 145-147. https://doi.org/10.1145/1400214.1400244
Send comment about this article
Enter Name.
Enter a valid email address.
Enter a vaid affiliation.
Enter comments (At leaset 10 words)
CAPTCHA Image
Enter Security Code Correctly.