ゲーミフィケーションを取り入れたICT教材による簿記初学者支援

抄録

This study reports on the design and educational significance of an ICT-based learning application that incorporates gamification to support beginners in bookkeeping. Initial learners often face significant cognitive and psychological barriers in understanding the classification of accounts and journal entries. To address this issue, the proposed application focuses on aiding learners in classifying basic bookkeeping accounts into five categories: assets, liabilities, net assets, revenues, and expenses. The app is structured as a game and utilizes intuitive UI/UX features such as tapping, time constraints, and visual feedback. It also includes gamified elements such as star accumulation and trophy rewards to maintain user motivation. Based on prior research in bookkeeping education, ICT learning tools, and gamification, this paper discusses how the application promotes better conceptual understanding and learner engagement. Furthermore, it suggests that the application can be used not only for formative assessment and individual feedback but also for the development of educational environments that foster accounting literacy from a managerial perspective.