Accounting undergraduates may find studying accounting rather challenging as there are many complex aspects in the Malaysian Financial Reporting Standards (MFRS) that need to be understood, hence resulting in poor academic results achievements. Moreover, most of the current teaching pedagogy is still following the traditional methods which is not interesting at all to the Generation Z group of students. Game-based learning (GBL) or gamification seems to be a possible alternative to attract their attention. However, previous researches in similar theme suggested that due care must be taken in designing the GBL module as there are many factors that could affect the effectiveness of GBL upon academic performance. Therefore, this research is aimed to design the best-suited GBL for accounting undergraduates as an alternative method of learning by means of inductive content analysis. It is expected that the undergraduates' understanding in accounting subjects will be improved due to their ability to study at their own pace in a more fun and engaging way.

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This paper discusses on the needs and the process of developing a board game for employment income, which is a topic in a taxation course in an accounting program. The employment income is a complicated topic and has significant marks allocated in the syllabus. Therefore, it is vital for the accounting students to have a good comprehension in this topic. The board game is known as Spin N Go Board Game 2.0 uses the Serious Game Design Assessment Framework (SGDA Framework), established by Mitgutsch and Alvarado (2012) in its development. Six components make up this framework: the objective, the content, the framing, the mechanics, the fiction or story, and the aesthetics or graphics. In order to test for its validity, a number of students were invited to play the board game. A five-Likert-Scale survey using the SGDA Framework was constructed in order to sought feedback from the students. Among the feedbacks were this game was enjoyable and able to engage students more to learn the employment income. However, there was also a suggestion to make this game to be more complicated which indicates that this board game was too simple for undergraduates. In the future, more improvements will be carried out before the Spin N Go Board Game is suitable for commercialisation.