Using Business Games in Accounting and Business for Skills Development: A Systematic Literature Review

Abstract

This study aimed to analyze which professional skills have been cultivated through the use of business games in the accounting and business areas, according to specialized literature. To achieve this objective, a Systematic Literature Review type of research was carried out based on the ProcNow-C methodology from 2010 to 2023 in the Web of Science, Science Direct-Elsevier and Scopus-Elsevier databases. A total of 95 articles were initially identified and collected between April and August 2023. After excluding articles ineligible for the scope of the review, the remaining 45 studies were analyzed. The results demonstrate that games, especially digital ones, are widely used in business in general. However, in the accounting area, research has not covered all the technical skills (knowledge) recommended by IFAC. Furthermore, several skills that games can provide to students were identified and aligned with IFAC competencies. Based on these findings, it is proposed that accounting games must be developed and empirically tested in financial reporting, governance, risk and internal control, regulation, information technology and economics. The results can contribute to researchers about the topic and accounting and business teachers.