Interactive Multimedia for Accounting Education: A Conceptual Framework for Student Engagement and Perceived Learning Outcomes of Gamified Learning Modules

The increasing integration of interactive multimedia into higher education has created opportunities to enhance teaching and learning experiences, including in accounting education, where students must develop conceptual understanding and apply accounting principles to various learning situations. Gamified learning modules offer an engaging approach by incorporating interactive activities and game elements into the learning process. However, evaluating their educational value requires consideration not only of students’ participation but also of their perceptions, engagement, and perceived learning outcomes. This study aims to examine students’ perceptions of implemented gamified learning modules and explore their relationships with behavioural, emotional, and cognitive engagement, as well as perceived learning outcomes in accounting education. The proposed conceptual framework positions students’ perceptions of gamified learning as an important dimension associated with their engagement and perceived learning experiences. Positive perceptions are expected to correspond with higher engagement, while stronger engagement is proposed to be associated with more favourable perceived learning outcomes. These relationships provide a foundation for examining how students experience gamified accounting activities beyond the immediate appeal of interactive features. The study contributes to accounting education literature by integrating student perceptions, multidimensional engagement, and perceived learning outcomes within a single conceptual framework. It also distinguishes perceived learning outcomes from objective academic achievement, recognising that students’ evaluations of their learning experiences do not necessarily indicate improvements in examination performance. Practically, the proposed framework may assist accounting educators in evaluating existing gamified learning practices, identifying dimensions of student engagement that warrant attention, and aligning interactive multimedia activities with intended learning objectives. Ultimately, the study emphasises the importance of pedagogical purpose in gamification, positioning interactive multimedia not merely as a technological enhancement but as a learning approach whose educational value should be considered in relation to students’ engagement and perceived learning experiences