From passive to active: Examining the pedagogical effectiveness of Kahoot! in undergraduate management accounting education
Abstract
Traditional lecture-based teaching often fails to foster active student engagement in management accounting education, resulting in diminished motivation and superficial conceptual understanding. This study examines the pedagogical effectiveness of integrating Kahoot! as a technology-embedded learning platform in an undergraduate management accounting course at an Indonesian university. Specifically, it investigates changes in student engagement and perceived academic performance before and after Kahoot! integration. A quantitative quasi-experimental within-subjects design was employed with 153 students over one academic semester. Data were analyzed using the Wilcoxon Signed-Rank Test. The findings revealed statistically significant and large improvements in both student engagement (Z = -10.797, p < 0.001, r = 0.87) and perceived academic performance (Z = -10.541, p < 0.001, r = 0.85). This study contributes theoretically by extending the application of active learning theory to a management accounting context in a developing economy. Practically, the findings offer evidence-based guidance for accounting educators seeking to design technology-embedded learning environments that are effective, inclusive, and student-centered
Keywords
Full Text:
PDFReferences
Almuntsr, N. M., Muhamad, H. B., San, O. T., & Shah, S. M. (2024). Using gamification in accounting education: A systematic literature review (2017–2023). International Journal of Academic Research in Business and Social Sciences, 14(2), 1119–1134. http://doi.org/10.6007/IJARBSS/v14-i2/20887
Alsswey, A., & Malak, M. Z. (2024). Effect of using gamification of “Kahoot!” as a learning method on stress symptoms, anxiety symptoms, self-efficacy, and academic achievement among university students. Learning and Motivation, 87, 101993. https://doi.org/10.1016/j.lmot.2024.101993
Anane, C. (2024). Impact of a game-based tool on student engagement in a foreign language course: A three-term analysis. Frontiers in Education, 9, 1430729. https://doi.org/10.3389/feduc.2024.1430729
Andani, G., Lindrianasari, L., Oktavia, R., & Septiyanti, R. (2022). Indonesian accounting students’ self-confidence to adopt artificial intelligence (AI). Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 24–45. https://doi.org/10.21002/jaki.2022.02
Andries, F., & Lengkoan, F. (2023). The importance of students perception of online learning during pandemic. International Journal of Applied Business and International Management, 8(2), 294–305. https://doi.org/10.32535/ijabim.v8i2.2475
Bego, C. R., Lyle, K. B., Ralston, P. A. S., Immekus, J. C., Chastain, R. J., Haynes, L. D., ..., & Starr, T. L. (2024). Single-paper meta-analyses of the effects of spaced retrieval practice in nine introductory STEM courses: Is the glass half full or half empty? International Journal of STEM Education, 11(1), 9. https://doi.org/10.1186/s40594-024-00468-5
Bonwell, C. C., & Eison, J. A. (1991). Active Learning: Creating Excitement in the Classroom (ASHE-ERIC Higher Education Report No. 1). The George Washington University, School of Education and Human Development.
Cai, Z., Gui, Y., Mao, P., Wang, Z., Hao, X., Fan, X., & Tai, R. H. (2023). The effect of feedback on academic achievement in technology-rich learning environments (TREs): A meta-analytic review. Educational Research Review, 39, 100521. https://doi.org/10.1016/j.edurev.2023.100521
Carpenter, S. K., Pan, S. C., & Butler, A. C. (2022). The science of effective learning with spacing and retrieval practice. Nature Reviews Psychology, 1(9), 496–511. https://doi.org/10.1038/s44159-022-00089-1
Churyk, N. T., Eaton, T. V., & Matuszewski, L. J. (2024). Accounting education literature review (2023). Journal of Accounting Education, 67, 100901. https://doi.org/10.1016/j.jaccedu.2024.100901
Churyk, N. T., Eaton, T. V., & Matuszewski, L. J. (2025). Accounting education literature review (2024). Journal of Accounting Education, 71, 100969. https://doi.org/10.1016/j.jaccedu.2025.100969
Culhane, S., & O’Mahony, T. (2025). An investigation into how students determine the double entry of a financial transaction. Accounting Education, 34(1), 69–86. https://doi.org/10.1080/09639284.2023.2285855
Elo, T., Pätäri, S., Sjögrén, H., & Mättö, M. (2024). Transformation of skills in the accounting field: The expectation–performance gap perceived by accounting students. Accounting Education, 33(3), 237–273. https://doi.org/10.1080/09639284.2023.2191289
Grani?, A. (2022). Educational technology adoption: A systematic review. Education and Information Technologies, 27(7), 9725–9744. https://doi.org/10.1007/s10639-022-10951-7
Hofstede, G. (2011). Dimensionalizing cultures: The Hofstede model in context. Online Readings in Psychology and Culture, 2(1), 8. https://doi.org/10.9707/2307-0919.1014
Kozanitis, A., & Nenciovici, L. (2023). Effect of active learning versus traditional lecturing on the learning achievement of college students in humanities and social sciences: A meta-analysis. Higher Education, 86(6), 1377–1394. https://doi.org/10.1007/s10734-022-00977-8
Kusumawati, F., Sambharakreshna, Y., & Wulandari, A. (2023). Analysis of student competencies through accounting technician certification in the global economy. Journal of International Conference Proceedings, 6(7), 303–314. https://doi.org/10.32535/jicp.v6i7.2876
Li, T. X., Lin, T. T., Xin, T. H., & Wardhani, S. T. K. (2023). The influence of academic stress on academic performance among university students. Asia Pacific Journal of Management and Education, 6(3), 129–138. https://doi.org/10.32535/apjme.v6i3.2675
Martin, F., Long, S., Haywood, K., & Xie, K. (2025). Digital distractions in education: A systematic review of research on causes, consequences and prevention strategies. Educational Technology Research and Development, 73(6), 3423–3451. https://doi.org/10.1007/s11423-025-10550-6
Nie, Y., & Mastor, N. H. (2024). Accounting employability: A systematic review of skills, challenges, and initiatives. Cogent Business & Management, 11(1), 2433161. https://doi.org/10.1080/23311975.2024.2433161
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory (3rd ed.). McGraw-Hill.
Ortiz-Martínez, E., Santos-Jaén, J. M., & Marín-Hernández, S. (2023). Kahoot! and its effect on financial accounting marks at the university. Education and Information Technologies, 28(10), 12671–12686. https://doi.org/10.1007/s10639-023-11612-z
Özdemir, O. (2025). Kahoot! game-based digital learning platform: A comprehensive meta-analysis. Journal of Computer Assisted Learning, 41(1), e13084. https://doi.org/10.1111/jcal.13084
Pallant, J. (2026). SPSS survival manual: A step-by-step guide to data analysis using IBM SPSS (8th ed.). Routledge.
Prihatiningtias, Y. W., & Rahmat, M. A. A. (2023). The impact of synchronous and asynchronous learning on academic integrity violations by university students. Asia Pacific Journal of Management and Education, 6(2), 1–11. https://doi.org/10.32535/apjme.v6i2.2228
Ramesh, G., Azzah, A.-M., Habiba, M. S. A.-M., & Pauline, S. M. (2025). Gamification and students’ engagement in accounting courses – An experimental study. Learning and Teaching in Higher Education: Gulf Perspectives, 19(1), 35–48. https://doi.org/10.1108/LTHE-12-2020-0063
Sondakh, J. J., & Tulung, J. E. (2024). Understanding student’s intention to pursue a career: Implications for the accounting profession. Journal of Education and E-Learning Research, 11(3), 632–645. https://doi.org/10.20448/jeelr.v11i3.5973
Sugeng, B., & Suryani, A. W. (2024). Using the theory of planned behaviour to investigate Indonesian accounting educators’ pedagogical strategies in online delivery. Accounting Education, 33(2), 164–192. https://doi.org/10.1080/09639284.2023.2168127
Tandiono, R. (2024). Gamifying online learning: An evaluation of Kahoot’s effectiveness in promoting student engagement. Education and Information Technologies, 29(18), 24005–24022. https://doi.org/10.1007/s10639-024-12800-1
Waluyowati, N. P., & Riandi, M. H. (2025). Evaluating the impact of servicescape and information systems on university students’ academic performance in Malang. International Journal of Applied Business and International Management, 10(1), 121–140. https://doi.org/10.32535/ijabim.v10i1.3875
Warsono, S., Rohma, F. F., Pranesti, A., & Rumiyati, R. (2023). Mathematics-based teaching model and instructors’ financial accounting performance: An experimental study. Jurnal Akuntansi dan Keuangan Indonesia, 20(1), 2. https://doi.org/10.21002/jaki.2023.02
Zeng, J., Sun, D., Looi, C.-K., & Fan, A. C. W. (2024). Exploring the impact of gamification on students’ academic performance: A comprehensive meta-analysis of studies from the year 2008 to 2023. British Journal of Educational Technology, 55(6), 2478–2502. https://doi.org/10.1111/bjet.13471
DOI: https://doi.org/10.32535/ijafap.v9i3.5067
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 I Gusti Ary Suryawathy

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
International Journal of Accounting and Finance in Asia Pacific (IJAFAP)
ISSN 2684-9763 (Print) | ISSN 2655-6502 (Online)
DOI Prefix: 10.32535 by CrossRef
Published by AIBPM Publisher
JL. Kawi No. 23, Bareng, Klojen, Kota Malang, Jawa Timur, Indonesia
Email: adm.ijafap@gmail.com
Phone: +62 896-8679-1980
Website: https://ejournal.aibpmjournals.com/index.php/IJAFAP
Governed by
Association of International Business and Professional Management
Email: admin@aibpm.org
Website: https://www.aibpm.org/
Licensing Information
International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.















