Recent research and surveys found that many college students hold negative views toward accounting careers and accounting learning. Thus, accounting educators may need to adopt methods to encourage students’ engagement and reshape their perceptions of accounting. This study proposes a framework integrating generative artificial intelligence (GAI) into digital role-playing games (D-RPGs) to create immersive, interactive learning experiences. GAI-powered D-RPGs simulate real-world accounting scenarios with dynamic content and individualized feedback through the game players’ interactions with AI-driven nonplayer characters and events. This article provides an innovative education strategy to attract and retain students in the profession. The findings of the research potentially offer valuable insights for educators and institutions seeking to modernize accounting curricula, which are aligned with the evolving needs of digital-native learners.

JEL Classifications: I21; I23; M4; M41; C8.

Keywords:
accounting education, role play game, gamification, generative AI, virtual reality (VR), large language models
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2025