Gamification in accounting education using artificial intelligence algorithms

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.