Playing with skills

dynamics and gamification in cost accounting teaching

Abstract

This study analyzed how playful activities and group dynamics contribute to the development of competencies in Cost Accounting education. Based on a systematic literature review and an analysis of studies published in articles and conference proceedings, nine methodological proposals were identified, including board games, simulations, digital role-playing games (RPGs), and gamification resources. The results show that these methodologies enhance conceptual learning, promote active engagement, and foster the development of technical, cognitive, interpersonal, digital, and ethical competencies. Emerging trends were also identified, such as the use of artificial intelligence in digital games, which increases the personalization and interactivity of learning. The findings are aligned with the IES issued by the IFAC and the Management Accounting Competency Framework of the IMA, as well as with the Brazilian National Curriculum Guidelines, indicating that these activities can effectively integrate theory and practice, preparing students for the challenges of the profession.