This study explores the mediation effect of students’ perceptions toward accounting to enhance their adoption of the deep learning approach. We adopt game-based learning (GBL) using a self-developed LEGO® simulation game as the active learning material. Participants of this study comprised undergraduate students majoring in accounting from a northern university in Italy. This study contributes to the literature by providing several new insights. First, we present statistical evidence of a mediation effect of students’ perceptions toward accounting on their learning approach, although the course offers a short-time activity. Second, we did not confirm the significance of students’ strong image of conformity in accounting as a mediator in the relationship between GBL and a surface approach to learning. We interpret that students hold more favorable images of conformity to accounting than before taking the GBL course, possibly fostering them to engage with deep approach processes while adopting appropriate facilitation of active learning.

本研究探讨了学生对会计认知的中介作用，以提高他们对深度学习方法的采用。我们采用基于游戏的学习 (GBL)，使用自行开发的 LEGO® 模拟游戏作为主动学习材料。这项研究的参与者包括意大利北部大学会计专业的本科生。这项研究通过提供一些新的见解对文献做出了贡献。首先，我们提供了统计证据，证明学生对会计的看法对其学习方法的中介作用，尽管该课程提供的是短期活动。其次，我们没有确认学生在会计方面的强烈一致性形象作为 GBL 和表面学习方法之间关系的中介的重要性。