An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education

Given the importance of the accounting education process, the use of new strategies for teaching-learning transfer plays an improving role in education process and acquiring the necessary skills for learners. This paper analyzes the use of serious games as an effective educational method in accounting. The research method is descriptive, with the theoretical foundations of explaining serious games and their educational role in accounting. Serious games in addition to fun and entertainment can be effective in teaching and learning accounting, because by creating a virtual environment provides the opportunity to develop different abilities in learners. Therefore, the use of serious games is expected to play an important role in the training and skills required of accounting students.