Enhancing Information Systems Auditing Knowledge with Role-Playing Game: An Experimental Investigation

Abstract

This study examined the use and effect of a role-playing game on learners' ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master's degree in accounting participated in the experiment. The findings suggested that the role-playing game did enhance participants' perceived knowledgeability, perceived ability to perform actual tasks, and perceived enjoyment of learning. However, learning only occurred if the lecturer was involved in the game. The lecturer had to instruct and provide guidelines to students to perform information systems audit throughout the game. The study also finds an initial relationship between players' enjoyment and their knowledgeability. In addition, the study indicates the correlation between players' enjoyment and their ability to perform the actual information systems auditing tasks.

Sharpening Accounting Skills with Games: A Literature Review on Game-Based Accounting Learning

“…In addition to simulation games and mobile apps, role-playing games have also been employed to enhance students accounting knowledge and skills. Wongpinunwatana (2013) conducted an experimental investigation using a role-playing game to enhance information systems auditing knowledge. The game significantly improved participants' perceived knowledgeability, ability to perform tasks, and enjoyment of learning (Wongpinunwatana, 2013).…”

“…Wongpinunwatana (2013) conducted an experimental investigation using a role-playing game to enhance information systems auditing knowledge. The game significantly improved participants' perceived knowledgeability, ability to perform tasks, and enjoyment of learning (Wongpinunwatana, 2013).…”