ROLE-BASED GAMIFICATION LEARNING MODEL IN ACCOUNTING AUDIT TRAINING

Year 2026, Issue: 34, 124 - 137, 16.02.2026

Esra Atabay

https://doi.org/10.58348/denetisim.1782995

https://izlik.org/JA44RB86GR

Abstract

This study presents an innovative learning model based on task-based role-playing games, aiming to impart theoretical knowledge in accounting auditing education in a more lasting and comprehensible manner. There is no gamification-based teaching material in independent auditing education in Turkey; the current education process relies heavily on theoretical content and has a limited practical dimension. The developed model provides an interactive game environment covering all stages of the audit process to enable students to comprehensively understand independent audit processes. Although gamification-based teaching materials exist in the international literature, these studies mostly focus on specific stages of auditing and do not include game-integrated, process-based learning modules. The proposed model fills this gap by comprehensively addressing the audit process and offers a learning experience that complements traditional teaching methods. The research is conducted using a design-based research approach. The game environment is being developed in line with the Activity Theory-Based Serious Games (ETTCOM) framework, which ensures that the relationship between educational game components and learning objectives is systematically structured. The game environment consists of 15 levels representing different stages of the audit process. Consequently, the developed model presents a pedagogical innovation in accounting audit education and produces a teaching material suitable for use in higher education and vocational training programmes, supporting students' active participation in interaction-based learning processes in particular.

Keywords

Accounting audit training , Game-based learning , Interactive learning , Digital game technology

MUHASEBE DENETİMİ EĞİTİMİNDE GÖREV TABANLI OYUNLAŞTIRILMIŞ ÖĞRENME MODELİ

https://izlik.org/JA44RB86GR

Abstract

Bu çalışma, muhasebe denetimi eğitiminde teorik bilgilerin daha kalıcı ve anlaşılır biçimde kazandırılmasını amaçlayan, görev tabanlı rol yapma oyununa dayalı yenilikçi bir öğrenme modelini ortaya koymaktadır. Türkiye’de bağımsız denetim eğitiminde oyunlaştırma temelli bir öğretim materyali bulunmamakta; mevcut eğitim süreci ağırlıklı olarak teorik içeriklere dayanmakta ve uygulama boyutu sınırlı kalmaktadır. Geliştirilen model, öğrencilerin bağımsız denetim süreçlerini bütüncül biçimde kavrayabilmelerini sağlamak üzere denetim sürecinin tüm aşamalarını kapsayan etkileşimli bir oyun ortamı sunmaktadır. Uluslararası literatürde oyunlaştırmaya dayalı öğretim materyalleri yer almakla birlikte, bu çalışmalar çoğunlukla denetimin belirli aşamalarına odaklanmakta ve oyun ile bütünleşik, süreç temelli öğrenme modülleri içermemektedir. Önerilen model, denetim sürecini kapsamlı biçimde ele alarak bu boşluğu doldurmakta ve geleneksel öğretim yöntemlerini tamamlayıcı bir öğrenme deneyimi sunmaktadır. Araştırma, tasarım tabanlı araştırma yaklaşımıyla yürütülmektedir. Oyun ortamı, Etkinlik Teorisi Tabanlı Ciddi Oyunlar (ETTCOM) çerçevesi doğrultusunda geliştirilmekte; bu çerçeve, eğitsel oyun bileşenleri ile öğrenme hedefleri arasındaki ilişkinin sistematik biçimde kurgulanmasını sağlamaktadır. Oyun ortamı, denetim sürecinin farklı aşamalarını temsil eden 15 seviyeden oluşmaktadır. Sonuç olarak, geliştirilen model, muhasebe denetimi eğitiminde pedagojik bir yenilik sunmakta ve yükseköğretim ile mesleki eğitim programlarında kullanılabilecek nitelikte, öğrencilerin özellikle etkileşim temelli öğrenme süreçlerine aktif katılımını destekleyen bir öğretim materyali ortaya koymaktadır.

Keywords

Muhasebe denetimi eğitimi , Oyun tabanlı öğrenme , Etkileşimli öğrenme , Dijital oyun teknolojisi

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