Gamification in accounting education using artificial intelligence algorithms
DOI:
https://doi.org/10.17524/repec.v19.e3733Keywords:
Educação contábil, Gamificação, Algoritmos de inteligência artificial (IA)Abstract
Objective: To analyze the applicability of a game incorporating AI-based models, developed for the Business Budgeting course at a Brazilian public university.
Method: Data were collected from secondary sources related to the game. Descriptive statistics and the Mann-Whitney test were used for analysis.
Results: The findings describe the game's operation, the strategies used to develop AI-based models, and a comparison between student performance and that of the models. The analysis demonstrated the effectiveness of the strategies and highlighted student engagement in decision- making. The game’s design enables the development of skills such as leadership, initiative, persistence, adaptability, collaboration, and critical thinking. Moreover, the detailed game description offers educators a foundation for replicating it and adopting an innovative active learning methodology.
Contributions: The study underscores the relevance of gamification in Accounting education and the integration of AI, which enhances the complexity and realism of decision-making activities. It proposes a novel approach to accounting education that combines gamification and AI to foster more innovative and effective classroom learning.
Translation
This article is a translation in English of the article:
Gamificação aplicada à educação contábil com base em algoritmos de inteligência artificial
References
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Avelar, E. A., Jordão, R. V. D., Ferreira, G. M. C., & da Silva, B. N. E. R. (2022). The role of algorithmic management as a support for management control systems in the sharing economy: a study about the drivers’ perceptions of Brazilian ridesharing companies. Revista de Contabilidade e Organizações. https://doi.org/10.11606/issn.1982-6486.rco.2022.182036
Borges, A. F., Laurindo, F. J., Spínola, M. M., Gonçalves, R. F., & Mattos, C. A. (2021). The strategic use of artificial intelligence in the digital era: Systematic literature review and future research directions. International Journal of Information Management, 57, 102225. https://doi.org/10.1016/j.ijinfomgt.2020.102225
Brognoli, T. da S., & Ferenhof, H. A. (2020). Transformação digital no governo brasileiro: desafios, ações e perspectivas. Navus - Revista de Gestão e Tecnologia, 10, 01–11. https://doi.org/10.22279/navus.2020.v10.p01-11.989
Burguer, S. V. (2018). Introduction to Machine Learning with R: Rigorous Mathematical Analysis. Boston.
Burite, A. S., Sacramento, A. R. S., & Raupp, F. M. (2023). Possíveis Implicações da Aplicação Combinada da Blockchain, Smart Contract e Inteligência Artificial nas Contratações e no Orçamento Público. Revista da CGU, 15(27). https://doi.org/10.36428/revistadacgu.v15i27.534
Cardon, P. W., Ma, H. B., & Fleischmann, C. (2021). Recorded Business Meetings and AI Algorithmic Tools: Negotiating Privacy Concerns, Psychological Safety, and Control. International Journal Of Business Communication, 60(4). https://doi.org/10.1177/23294884211037009
Chiu, C.-Y. (1992). Artificial intelligence and its applications to capital budgeting decisions under uncertainty (Tese de doutorado, Auburn University). ProQuest Dissertations Publishing. (Número de Acesso: 9310978). https://www.proquest.com/openview/9f3dee197f3adf8037a33a1d49c44a25/1?pq-origsite=gscholar&cbl=18750&diss=y
Christopoulos, A., & Mystakidis, S. (2023). Gamification in education. Encyclopedia, 3(4), 1223–1243. https://doi.org/10.3390/encyclopedia3040089
Cruz, D., Fernandez-Cortez, V., & Gil-Garcia, J. R. (2022). From E-budgeting to smart budgeting: Exploring the potential of artificial intelligence in government decision-making for resource allocation. Government Information Quarterly, 39(2), 101644. https://doi.org/10.1016/j.giq.2021.101644
Dal Magro, C. B., & Lavarda, C. E. F. (2015). Evidências sobre a caracterização e utilidade do orçamento empresarial nas indústrias de Santa Catarina. Advances in Scientific and Applied Accounting, 8(1), 039-062. https://doi.org/10.14392/ASAA.2015080103
Del Sent, E. L., Vieira, N. J., Villar, E. G., Walter, S. A., & Silva, S. C. (2023). Os reflexos da gamificação no engajamento de alunos de cursos de ciências contábeis. Contabilidade Vista & Revista, 34(2), 77–100. https://doi.org/10.22561/cvr.v34i2.7505
Dicheva, D., Dichev, C., Agre, G., & Angelova, G. (2015). Gamification in education: a systematic mapping study. Journal of Educational Technology & Society, 18(3), 75–88. http://www.jstor.org/stable/jeductechsoci.18.3.75
Durso, S. O., Reginato, L., & Cornacchione, E. (2019). Gamification in accounting and students’ skillset. Advances in Scientific and Applied Accounting, 12(3), 1-22. http://dx.doi.org/10.14392/ASAA.2019120305
Faceli, K., Lorena, A. C., Gama, J., Almeida, T. A. D., & Carvalho, A. C. P. D. L. F. D. (2021). Inteligência artificial: uma abordagem de aprendizado de máquina. LTC.
Fernandez-Cortez, V., Valle-Cruz, D., & Gil-Garcia, J. R. (2020, April). Can artificial intelligence help optimize the public budgeting process? Lessons about smartness and public value from the Mexican federal government. In 2020 Seventh International Conference on EDemocracy & EGovernment (ICEDEG) (pp. 312-315). IEEE. http://dx.doi.org/10.1109/ICEDEG48599.2020.9096745
Ferreira, F. G. D. C., Gandomi, A. H. & Cardoso, R. T. N. (2021). Artificial Intelligence Applied to Stock Market Trading: A Review. IEEE Access, 9, 30898–30917. http://dx.doi.org/10.1109/ACCESS.2021.3058133
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2013). Contabilidade gerencial. 14. ed. AMGH.
Grønsund, T., & Aanestad, M. (2020). Augmenting the algorithm: Emerging human-in-the-loop work configurations. Journal of Strategic Information Systems, 29(2), 1-16. https://doi.org/10.1016/j.jsis.2020.101614
Gupta, P., & Goyal, P. (2022). Is game-based pedagogy just a fad? A self-determination theory approach to gamification in higher education. International Journal of Educational Management, 36(3), 341-356. https://doi.org/10.1108/IJEM-04-2021-0126
Hamari, J., Shernoff, D. J., Rowe, E., Coller, B., Asbell-Clarke, J., & Edwards, T. (2016). Challenging games help students learn: An empirical study on engagement, flow and immersion in game-based learning. Computers in Human Behavior, 54, 170-179. https://doi.org/10.1016/j.chb.2015.07.045
Jarrahi, M. H. (2018). Inteligência artificial e o futuro do trabalho: simbiose Humano-IA na tomada de decisões organizacionais. Business Horizons, 61(4), 577-586. https://doi.org/10.1016/j.bushor.2018.03.007
Lantz, B. (2019). Machine Learning With R. 3ª ed. Birmingham.
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368-395. https://doi.org/10.1080/09639284.2016.1191272
Lima Filho, R., Bruni, A. L., Sampaio, M., Cordeiro Filho, J. B., & Carvalho Júnior, C. (2010). Heurísticas e Práticas Orçamentárias: Um Estudo Experimental. Sociedade, Contabilidade e Gestão, Rio de Janeiro, 5(1), 42-58. https://doi.org/10.21446/scg_ufrj.v5i1.13190
Lopes, R. S. (2019). Inteligência Artificial na Contabilidade em Organizações Públicas: Potencialidades e Desafios. [Dissertação de Mestrado, Universidade do Estado do Rio de Janeiro]. Repositório BDTD. http://www.bdtd.uerj.br/handle/1/8054.
Mateescu, A., & Nguyen, A. (2019). Algorithmic Management in the Workplace. Data & Society Research Institute. https://datasociety.net/wp-content/uploads/2019/02/DS_Algorithmic_Management_Explainer.pdf
Mitchell, T. M. (1997). Machine learning. Chennai, Ii; New York: McGraw-Hill Education.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Moraes, D. C. L., César, A. M. R. V. C., & Costa, D. F. (2022). Vieses cognitivos: viés de confirmação em decisões sobre estimativa de verbas orçamentárias. Práticas em Contabilidade e Gestão, 10(1), 1-35. https://editorarevistas.mackenzie.br/index.php/pcg/article/view/15391
Moreira, T. A. C. (2022). Gestão algorítmica. https://doi.org/10.21814/uminho.ed.105.27
Mucci, D. M., Beck, F., & Frezatti, F. (2021). Configurações do processo orçamentário: análise de empresas que atuam no Brasil. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 15(1), 89-109. https://doi.org/10.17524/repec.v15i1.2721
Nwanganga, F., & Chapple, M. (2020). Practical Machine Learning in R. Indianápolis: Wiley.
Oliveira, C., & Alex Avelar, E. (2023). A Era dos Algoritmos de Inteligência Artificial no Controle Gerencial. Revista Mineira De Contabilidade, 24(2), 4–6. https://doi.org/10.51320/rmc.v24i2.1543
Oliveira, C. E. (2018). A Incidência do Orçamento Empresarial em Indústrias de um Distrito Industrial. Revista da Faculdade de Administração e Economia, 9(1), 150-167. https://doi.org/10.15603/2176-9583/refae.v9n1p150-167
Oliveira, W., Hamari, J., Shi, L., Toda, A. M., Rodrigues, L., Palomino, P. T., & Isotani, S. (2023). Tailored gamification in education: A literature review and future agenda. Education and Information Technologies, 28, 373–406. https://doi.org/10.1007/s10639-022-11122-4
Pedreti, M. A. L., & Diniz-Maganini, N. (2023). Orçamento: manter, aprimorar ou abandonar?. GV-Executivo, 22(3). https://periodicos.fgv.br/gvexecutivo/article/download/89913/84362
Pereira, A. M. F., Fernandes, S. C. S., Bittencourt, I. I., & Félix, A. (2022). Teoria do fluxo e aprendizagem no contexto brasileiro: uma revisão sistemática da literatura. Educação e Pesquisa, 48, e237870. https://doi.org/10.1590/S1678-4634202248237870eng
Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession andIdeas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies In Accounting, 17(1), 107-117. https://doi.org/10.2308/jeta-52649
Raisch, S., & Krakowski, S. (2020). Artificial intelligence and management: The automation–augmentation paradox. Academy of Management Review, 46(1), 192-210. https://doi.org/10.5465/amr.2018.0072
Reginato, L., Durso, S., Nascimento, C., & Cornacchione, E. (2022). Transfer of learning in accounting programs: The role of business games. The International Journal of Management Education, 20(1), 100592. https://doi.org/10.1016/j.ijme.2021.100592
Rincon-Flores, E. G., & Santos-Guevara, B. N. (2021). Gamification during Covid-19: promoting active learning and motivation in higher education. Australasian Journal of Educational Technology, 37(5), 43–60. https://doi.org/10.14742/ajet.7157
Russell, S. J., & Norvig, P. (2013). Inteligência Artificial. Elsevier. Tradução Regina Célia Simille. https://www.cin.ufpe.br/~gtsa/Periodo/PDF/4P/SI.pdf
Santos-Souza, H. R., & Azevedo-Ferreira, M. (2020). O ensino de artefatos de contabilidade gerencial à luz da teoria da aprendizagem vivencial: análise da vivência em um jogo de empresas. Revista Mineira de Contabilidade, 21(2), 70–84. https://doi.org/10.51320/rmc.v21i2.1098
Schildt, H. (2017). Big data and organizational design – the brave new world of algorithmic management and computer augmented transparency. Innovation: Organization & Management, 19(1), 23-30. https://doi.org/10.1080/14479338.2016.1252043
Shrestha, Y. R., Ben-Menahem, S. M., & von Krogh, G. (2019). Organizational Decision-Making Structures in the Age of Artificial Intelligence. California Management Review, 61(4). https://doi.org/10.1177/0008125619862257
Woodcock, J., & Johnson, M. R. (2018). Gamification: what it is, and how to fight it. The Sociological Review, 66(3), 542-558. https://doi.org/10.1177/0038026117728620
Alves, S. S. (2019). Jogo de tabuleiro para apoiar o ensino de Contabilidade de Custos. Dissertação (Mestrado em Desenvolvimento e Tecnologia). Programa de Pós-Graduação em Desenvolvimento de Tecnologia, Curitiba, PR. https://www.bibliotecaiep.org.br/jogo-de-tabuleiro-para-apoiar-o-ensino-de-contabilidade-de-custos/
Avelar, E. A., Jordão, R. V. D., Ferreira, G. M. C., & da Silva, B. N. E. R. (2022). The role of algorithmic management as a support for management control systems in the sharing economy: a study about the drivers’ perceptions of Brazilian ridesharing companies. Revista de Contabilidade e Organizações. https://doi.org/10.11606/issn.1982-6486.rco.2022.182036
Borges, A. F., Laurindo, F. J., Spínola, M. M., Gonçalves, R. F., & Mattos, C. A. (2021). The strategic use of artificial intelligence in the digital era: Systematic literature review and future research directions. International Journal of Information Management, 57, 102225. https://doi.org/10.1016/j.ijinfomgt.2020.102225
Brognoli, T. da S., & Ferenhof, H. A. (2020). Transformação digital no governo brasileiro: desafios, ações e perspectivas. Navus - Revista de Gestão e Tecnologia, 10, 01–11. https://doi.org/10.22279/navus.2020.v10.p01-11.989
Burguer, S. V. (2018). Introduction to Machine Learning with R: Rigorous Mathematical Analysis. Boston.
Burite, A. S., Sacramento, A. R. S., & Raupp, F. M. (2023). Possíveis Implicações da Aplicação Combinada da Blockchain, Smart Contract e Inteligência Artificial nas Contratações e no Orçamento Público. Revista da CGU, 15(27). https://doi.org/10.36428/revistadacgu.v15i27.534
Cardon, P. W., Ma, H. B., & Fleischmann, C. (2021). Recorded Business Meetings and AI Algorithmic Tools: Negotiating Privacy Concerns, Psychological Safety, and Control. International Journal Of Business Communication, 60(4). https://doi.org/10.1177/23294884211037009
Chiu, C.-Y. (1992). Artificial intelligence and its applications to capital budgeting decisions under uncertainty (Tese de doutorado, Auburn University). ProQuest Dissertations Publishing. (Número de Acesso: 9310978). https://www.proquest.com/openview/9f3dee197f3adf8037a33a1d49c44a25/1?pq-origsite=gscholar&cbl=18750&diss=y
Christopoulos, A., & Mystakidis, S. (2023). Gamification in education. Encyclopedia, 3(4), 1223–1243. https://doi.org/10.3390/encyclopedia3040089
Cruz, D., Fernandez-Cortez, V., & Gil-Garcia, J. R. (2022). From E-budgeting to smart budgeting: Exploring the potential of artificial intelligence in government decision-making for resource allocation. Government Information Quarterly, 39(2), 101644. https://doi.org/10.1016/j.giq.2021.101644
Dal Magro, C. B., & Lavarda, C. E. F. (2015). Evidências sobre a caracterização e utilidade do orçamento empresarial nas indústrias de Santa Catarina. Advances in Scientific and Applied Accounting, 8(1), 039-062. https://doi.org/10.14392/ASAA.2015080103
Del Sent, E. L., Vieira, N. J., Villar, E. G., Walter, S. A., & Silva, S. C. (2023). Os reflexos da gamificação no engajamento de alunos de cursos de ciências contábeis. Contabilidade Vista & Revista, 34(2), 77–100. https://doi.org/10.22561/cvr.v34i2.7505
Dicheva, D., Dichev, C., Agre, G., & Angelova, G. (2015). Gamification in education: a systematic mapping study. Journal of Educational Technology & Society, 18(3), 75–88. http://www.jstor.org/stable/jeductechsoci.18.3.75
Durso, S. O., Reginato, L., & Cornacchione, E. (2019). Gamification in accounting and students’ skillset. Advances in Scientific and Applied Accounting, 12(3), 1-22. http://dx.doi.org/10.14392/ASAA.2019120305
Faceli, K., Lorena, A. C., Gama, J., Almeida, T. A. D., & Carvalho, A. C. P. D. L. F. D. (2021). Inteligência artificial: uma abordagem de aprendizado de máquina. LTC.
Fernandez-Cortez, V., Valle-Cruz, D., & Gil-Garcia, J. R. (2020, April). Can artificial intelligence help optimize the public budgeting process? Lessons about smartness and public value from the Mexican federal government. In 2020 Seventh International Conference on EDemocracy & EGovernment (ICEDEG) (pp. 312-315). IEEE. http://dx.doi.org/10.1109/ICEDEG48599.2020.9096745
Ferreira, F. G. D. C., Gandomi, A. H. & Cardoso, R. T. N. (2021). Artificial Intelligence Applied to Stock Market Trading: A Review. IEEE Access, 9, 30898–30917. http://dx.doi.org/10.1109/ACCESS.2021.3058133
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2013). Contabilidade gerencial. 14. ed. AMGH.
Grønsund, T., & Aanestad, M. (2020). Augmenting the algorithm: Emerging human-in-the-loop work configurations. Journal of Strategic Information Systems, 29(2), 1-16. https://doi.org/10.1016/j.jsis.2020.101614
Gupta, P., & Goyal, P. (2022). Is game-based pedagogy just a fad? A self-determination theory approach to gamification in higher education. International Journal of Educational Management, 36(3), 341-356. https://doi.org/10.1108/IJEM-04-2021-0126
Hamari, J., Shernoff, D. J., Rowe, E., Coller, B., Asbell-Clarke, J., & Edwards, T. (2016). Challenging games help students learn: An empirical study on engagement, flow and immersion in game-based learning. Computers in Human Behavior, 54, 170-179. https://doi.org/10.1016/j.chb.2015.07.045
Jarrahi, M. H. (2018). Inteligência artificial e o futuro do trabalho: simbiose Humano-IA na tomada de decisões organizacionais. Business Horizons, 61(4), 577-586. https://doi.org/10.1016/j.bushor.2018.03.007
Lantz, B. (2019). Machine Learning With R. 3ª ed. Birmingham.
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368-395. https://doi.org/10.1080/09639284.2016.1191272
Lima Filho, R., Bruni, A. L., Sampaio, M., Cordeiro Filho, J. B., & Carvalho Júnior, C. (2010). Heurísticas e Práticas Orçamentárias: Um Estudo Experimental. Sociedade, Contabilidade e Gestão, Rio de Janeiro, 5(1), 42-58. https://doi.org/10.21446/scg_ufrj.v5i1.13190
Lopes, R. S. (2019). Inteligência Artificial na Contabilidade em Organizações Públicas: Potencialidades e Desafios. [Dissertação de Mestrado, Universidade do Estado do Rio de Janeiro]. Repositório BDTD. http://www.bdtd.uerj.br/handle/1/8054.
Mateescu, A., & Nguyen, A. (2019). Algorithmic Management in the Workplace. Data & Society Research Institute. https://datasociety.net/wp-content/uploads/2019/02/DS_Algorithmic_Management_Explainer.pdf
Mitchell, T. M. (1997). Machine learning. Chennai, Ii; New York: McGraw-Hill Education.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Moraes, D. C. L., César, A. M. R. V. C., & Costa, D. F. (2022). Vieses cognitivos: viés de confirmação em decisões sobre estimativa de verbas orçamentárias. Práticas em Contabilidade e Gestão, 10(1), 1-35. https://editorarevistas.mackenzie.br/index.php/pcg/article/view/15391
Moreira, T. A. C. (2022). Gestão algorítmica. https://doi.org/10.21814/uminho.ed.105.27
Mucci, D. M., Beck, F., & Frezatti, F. (2021). Configurações do processo orçamentário: análise de empresas que atuam no Brasil. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 15(1), 89-109. https://doi.org/10.17524/repec.v15i1.2721
Nwanganga, F., & Chapple, M. (2020). Practical Machine Learning in R. Indianápolis: Wiley.
Oliveira, C., & Alex Avelar, E. (2023). A Era dos Algoritmos de Inteligência Artificial no Controle Gerencial. Revista Mineira De Contabilidade, 24(2), 4–6. https://doi.org/10.51320/rmc.v24i2.1543
Oliveira, C. E. (2018). A Incidência do Orçamento Empresarial em Indústrias de um Distrito Industrial. Revista da Faculdade de Administração e Economia, 9(1), 150-167. https://doi.org/10.15603/2176-9583/refae.v9n1p150-167
Oliveira, W., Hamari, J., Shi, L., Toda, A. M., Rodrigues, L., Palomino, P. T., & Isotani, S. (2023). Tailored gamification in education: A literature review and future agenda. Education and Information Technologies, 28, 373–406. https://doi.org/10.1007/s10639-022-11122-4
Pedreti, M. A. L., & Diniz-Maganini, N. (2023). Orçamento: manter, aprimorar ou abandonar?. GV-Executivo, 22(3). https://periodicos.fgv.br/gvexecutivo/article/download/89913/84362
Pereira, A. M. F., Fernandes, S. C. S., Bittencourt, I. I., & Félix, A. (2022). Teoria do fluxo e aprendizagem no contexto brasileiro: uma revisão sistemática da literatura. Educação e Pesquisa, 48, e237870. https://doi.org/10.1590/S1678-4634202248237870eng
Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession andIdeas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies In Accounting, 17(1), 107-117. https://doi.org/10.2308/jeta-52649
Raisch, S., & Krakowski, S. (2020). Artificial intelligence and management: The automation–augmentation paradox. Academy of Management Review, 46(1), 192-210. https://doi.org/10.5465/amr.2018.0072
Reginato, L., Durso, S., Nascimento, C., & Cornacchione, E. (2022). Transfer of learning in accounting programs: The role of business games. The International Journal of Management Education, 20(1), 100592. https://doi.org/10.1016/j.ijme.2021.100592
Rincon-Flores, E. G., & Santos-Guevara, B. N. (2021). Gamification during Covid-19: promoting active learning and motivation in higher education. Australasian Journal of Educational Technology, 37(5), 43–60. https://doi.org/10.14742/ajet.7157
Russell, S. J., & Norvig, P. (2013). Inteligência Artificial. Elsevier. Tradução Regina Célia Simille. https://www.cin.ufpe.br/~gtsa/Periodo/PDF/4P/SI.pdf
Santos-Souza, H. R., & Azevedo-Ferreira, M. (2020). O ensino de artefatos de contabilidade gerencial à luz da teoria da aprendizagem vivencial: análise da vivência em um jogo de empresas. Revista Mineira de Contabilidade, 21(2), 70–84. https://doi.org/10.51320/rmc.v21i2.1098
Schildt, H. (2017). Big data and organizational design – the brave new world of algorithmic management and computer augmented transparency. Innovation: Organization & Management, 19(1), 23-30. https://doi.org/10.1080/14479338.2016.1252043
Shrestha, Y. R., Ben-Menahem, S. M., & von Krogh, G. (2019). Organizational Decision-Making Structures in the Age of Artificial Intelligence. California Management Review, 61(4). https://doi.org/10.1177/0008125619862257
Woodcock, J., & Johnson, M. R. (2018). Gamification: what it is, and how to fight it. The Sociological Review, 66(3), 542-558. https://doi.org/10.1177/0038026117728620
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2025-07-03
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Avelar, E. A., Durso, S. de O., & Ferreira, C. de O. (2025). Gamification in accounting education using artificial intelligence algorithms. Journal of Education and Research in Accounting (REPeC), 19. https://doi.org/10.17524/repec.v19.e3733
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