회계게임개발과 회계학습효과 = Educational Game Design for Accounting Learning

다국어 초록 (Multilingual Abstract)

[Purpose] The advancement of IT and the rise of a software－centric society in the era of the Fourth Industrial Revolution are prompting changes in accounting education. This study aims to develop an accounting game program using the coding platform Entry to help beginners easily access accounting concepts, and to verify the effectiveness of this program in improving accounting learning outcomes.
[Methodology] The game was developed using Entry, a block－based coding tool, and designed to teach the classification of accounts and the structure of financial statements. The program was made publicly available via the Entry platform. An experimental design was used, comparing learning outcomes between users and non－users through t－ tests and regression analysis.
[Findings] The results indicate that the accounting game program significantly enhanced learners’ understanding of fundamental accounting concepts. Participants who used the game program demonstrated better learning outcomes than those who did not. The game provided a step－by－ step learning experience and increased interest and engagement among users.
[Implications] This study presents a meaningful example of applying coding education to accounting principles. The accounting game program, created using Entry, is openly shareable and modifiable, allowing learners to enhance it creatively. It suggests a new instructional approach that not only incorporates software education but also promotes active and engaging learning experiences in accounting.