LAUSR

Abstract 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.